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

Restin, Los Bay Central

Inc. Angeles Area Valley

Revenues $760,000 $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. A. Bay Area's segment profit margin is:

B. The profit margin controllable by the Central Valley segment manager is:

C. 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?

D. Which of the following amounts should be used to evaluate whether Restin, Inc., should continue to invest company resources in the Los Angeles division?

E. Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $10,000. As a result, revenues increased by $50,000. If variable expenses are tied directly to revenues, the new Los Angeles segment contribution margin is: