The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Restin , Los Angeles Bay Area Central Valley Inc . Division Division Division Revenues $1, 216, 000 $352, 000 $387,000 $477, 000 Variable operating expenses 683, 600 193, 600 215, 000 275, 000 Controllable fixed expenses 267, 060 84, 060 94, 000 89, 000 Noncontrollable fixed expenses 117, 060 34, 000 39, 060 44, 000 In addition, the company incurred common fixed costs of $23,700. Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $27,100. As a result, revenues increased by $70,400. If variable expenses are tied directly to revenues, the new Los Angeles segment profit margin is: Multiple Choice O $97,500 O $17,880. O $72,080. O $44,980. O $70,400