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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

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 Division Central Valley Division
Revenues $ 1,072,000 $ 304,000 $ 339,000 $ 429,000
Variable operating expenses 597,200 167,200 185,000 245,000
Controllable fixed expenses 249,000 78,000 88,000 83,000
Noncontrollable fixed expenses 99,000 28,000 33,000 38,000

In addition, the company incurred common fixed costs of $21,900. Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $21,700. As a result, revenues increased by $45,600. If variable expenses are tied directly to revenues, the new Los Angeles segment profit margin is:

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