The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Central Valley Revenues Restin, Inc. $1,000,000 Los Angeles Bay Area Division Division Division $280,000 $315,000 $405,000 Variable operating expenses 554,000 154,000 170,000 230,000 Controllable fixed expenses 240,000 75,000 85,000 80,000 Noncontrollable fixed expenses 90,000 25,000 30,000 35,000 In addition, the company incurred common fixed costs of $21,000. Bay Area's segment profit margin is Multiple Choice $21,000. $23,000 $145,000 $60,000. $30.000 J