The following information was taken from the segmented Income statement of Restin, Inc., and the company's three divisions: 24 Restin, Inc. $928,000 510, 800 231,600 81,00 Revenues Variable operating expenses controllable fixed expenses Noncontrollable fixed expenses Los Angeles Division $256,000 140, see 72,000 22,000 Bay Area Division $ 291,000 155,000 82,000 27,000 Central Valley Division $381,688 215,000 77,000 32,000 Skipped In addition, the company incurred common fixed costs of $20,100. Bay Area's segment profit margin is: Multiple Choice $20,300. $136,000 $54,000. $27.000