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

Restin, Inc.Los Angeles DivisionBay Area DivisionCentral Valley Division

Revenues$832,000$224,000$259,000$349,000

Variable operating expenses453,200123,200135,000195,000

Controllable fixed expenses219,00068,00078,00073,000

Noncontrollable fixed expenses69,00018,00023,00028,000

In addition, the company incurred common fixed costs of $18,900.

Bay Area's segment profit margin is