The following information was taken from the segmented income statement of Restin, Incorporated, and the company's three divisions:

Restin, Incorporated Los Angeles Division Bay Area Division Central Valley Division

Revenues $ $1,072,000$ $ $304,000$ $ $339,000$ $ $429,000$

Variable operating expenses $597,200167,200185,000245,000$

Controllable fixed expenses $249,00078,00088,00083,000$

Noncontrollable fixed expenses $99,00028,00033,00038,000$

In addition, the company incurred common fixed costs of $$21,900.$

Assuming use of a responsibility accounting system, what amount should be used to evaluate the performance of the Los Angeles division manager?