A firm prepared a segmented income statement that included the following data for its
suburban marketing segment:

Fixed costs controllable by the suburban marketing segment manager $150,000

Fixed suburban marketing costs controllable by corporate management 250,000

Fixed manufacturing costs allocated to the suburban marketing segment 110,000

Variable manufacturing costs 200,000

Variable selling costs 100,000

Variable administrative costs 130,000

Net sales 950,000

The best measure of the economic performance of the suburban marketing segment is: