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

Restin, Inc.Los Angeles Division Bay Area DivisionCentral Valley Division

Revenues$750,000 $200,000 $235,000 $325,000

Variable operating expenses 410,000 110,000 120,000 180,000

Controllable fixed expenses 210,000 65,000 75,000 70,000

Noncontrollable fixed expenses 60,000 15,000 20,000 25,000

In addition, the company incurred common fixed costs of $18,000.

Bay Area's segment profit margin is:

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