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	$	1,168,000		$	336,000		$	371,000			$	461,000
Variable operating expenses		654,800			184,800			205,000				265,000
Controllable fixed expenses		261,000			82,000			92,000				87,000
Noncontrollable fixed expenses		111,000			32,000			37,000				42,000

In addition, the company incurred common fixed costs of $23,100. Bay Area's segment profit margin is:

Multiple Choice

• $23,100.

• $29,300.

• $166,000.

• $74,000.

• $37,000.