The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions: Restin, Inc.Los Angeles DivisionBay Area Division Central Valley DivisionRevenues$750,000 $200,000 $235,000  $325,000 Variable operating expenses 410,000  110,000  120,000   180,000 Controllable fixed expenses 120,000  65,000  75,000   70,000 Noncontrollable fixed expenses 60,000  15,000  20,000   25,000 In addition, the company incurred common fixed costs of $18,000Assume that the Los Angeles division increases its promotion expense, a controllable fixed cost, by $10,000. As a result, revenues increased by $50,000. If variable expenses are tied directly to revenues, the new Los Angeles segment contribution margin is:

A. $12,500.
B. $50,000.
C. $22,500.
D. $32,500.
E. $60,000.


Answer: C

Business

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