The following information was taken from the segmented incom…

The fоllоwing infоrmаtion wаs tаken from the segmented income statement of Restin, Inc., and the company's three divisions:   Restin, Inc. Bay Area Division Central Valley Division Revenues 720,000 315,000 405,000 Variable operating expenses 400,000 170,000 230,000 Controllable fixed expenses 165,000 85,000 80,000 Noncontrollable fixed expenses 65,000 30,000 35,000   In addition, the company incurred common fixed costs of $21,000.   Assuming use of a responsibility accounting system, which of the following amounts should be used to evaluate the performance of the Bay Area division manager?