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. $952,000 525, 200 234,000 84,000 Los Angeles Division $264,000 145,200 73,000 23,000 Bay Area Division $299,000 160,000 83,000 28,000 Central Valley Division $389,000 220,000 78,000 33,000 In addition, the company incurred common fixed costs of $20,400. The profit margin controllable by the Central Valley segment manager is