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 $597,200167,200185,000245,000$

Controllable fixed expenses $249,00078,00088,00083,000$

Noncontrollable fixed expenses $99,00028,00033,00038,000$

In addition, the company incurred common fixed costs of $$21,900.$

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

Multiple Choice

$$23,500.$

$$58,800.$

$$136,800.$

$$30,800.$

$$47,000.$