Answer:
d. $75,000
Explanation:
                                 total         Los Angeles    Bay Area  Central Valley  
Revenues           $750,000      $200,000     $235,000    $325,000
Variable exp.      $410,000        $110,000      $120,000     $180,000
Controllable       $210,000         $65,000        $75,000      $70,000
<u>fixed expenses                                                                                      </u>
controllable        $130,000        $25,000        $40,000      <u>$75,000</u>
profit margin
Noncontrollable fixed expenses and common fixed expenses are not included in the calculation of individual controllable profit margin.