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 $ 928,000 $ 256,000 $ 291,000 $ 381,000 Variable operating expenses 510,800 140,800 155,000 215,000 Controllable fixed expenses 231,000 72,000 82,000 77,000 Noncontrollable fixed expenses 81,000 22,000 27,000 32,000 In addition, the company incurred common fixed costs of $20,100. 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?