Please show how to obtain the answer with calculation steps.

The following information was taken from the business united profit and loss statement of Resell Real Estate Agents for 2014 Resell Real Estate Sydney TamworthNorth Coast Division Division Division $750 000 $200 000 $225 000 $325 000 Revenues Variable operating expenses Controllable fixed expenses Fixed expenses controllable by others $410 000 $110 000 $120 000 $180 000 $210 000 $65 000 $75 000 $70000 $60 000 $15 000 $20 000 $25 000 In addition, the company incurred common fixed costs of $18 000. What was the business unit margin of the Tamworth Division during 2014? A. ($8000) B. $4000 C. $10 000 D. $30 000