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$976,000$272,000$307,000$397,000

Variable operating expenses539,600149,600165,000225,000

Controllable fixed expenses237,00074,00084,00079,000

Noncontrollable fixed expenses87,00024,00029,00034,000

In addition, the company incurred common fixed costs of $20,700.

Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $18,100. As a result, revenues increased by $81,600. If variable expenses are tied directly to revenues, the new Los Angeles segment contribution margin is: