Answer:
Bay area segment profit is $29,663
Explanation:
Restin Los Angeles Bay Area Central valley
Revenue 1168000 336000 371000 461000
Variable 654800 184800 205000 265000
Controllable 261000 82000 92000 87000
N controllable 111000 32000 37000 42000
Fixed 23100 6645 7337 9118
Profit 118100 30555 29663 57882
Fixed cost is apportioned to each segment using the percentage revenue generated