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

	Restin, Inc.	Bay Area Division	Central Valley Division
Revenues	720,000	315,000	405,000
Variable operating expenses	400,000	170,000	230,000
Controllable fixed expenses	165,000	85,000	80,000
Noncontrollable fixed expenses	65,000	30,000	35,000

In addition, the company incurred common fixed costs of $21,000.

Assuming use of a responsibility accounting system, which of the following amounts should be used to evaluate the performance of the Bay Area division manager?