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 $ $928,000$ $ $256,000$ $ $291,000$ $ $381,000$

Variable operating expenses $510,800140,800155,000215,000$

Controllable fixed expenses $231,00072,00082,00077,000$

Noncontrollable fixed expenses $81,00022,00027,00032,000$

In addition, the company incurred common fixed costs of $$20,100.$

Bay Area's segment profit margin is: