The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Revenues Variable operating expenses Controllable fixed expenses Noncontrollable fixed expenses Restin, Inc. $1,192, eee 669,200 264, eee 114,000 Los Angeles Division $344, eee 189, 200 83,000 33,000 Bay Area Division $379, eee 210,000 93,000 38,eee Central Valley Division $469, eee 270,000 88, eee 43, eee In addition, the company incurred common fixed costs of $23,400. Bay Area's segment profit margin is: Multiple Choice $76,000 $169.000 Multiple Choice $76,000 $169,000 $23.400 $30,200 $38.000