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$1,048,000$296,000$331,000$421,000

Variable operating expenses582,800162,800180,000240,000

Controllable fixed expenses246,00077,00087,00082,000

Noncontrollable fixed expenses96,00027,00032,00037,000

In addition, the company incurred common fixed costs of $21,600.

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