Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
The following information was taken from the segmented income statement of Restin, Inc., and the company's three divisions:

In addition, the company incurred common fixed costs of $18,000.
-Assuming use of a responsibility accounting system, which of the following amounts should be used to evaluate the performance of the Los Angeles division manager?

A) $4,000.
B) $8,000.
C) $10,000.
D) $25,000.
E) $90,000.