Blossom Decor sells home decor items through three distribution channels-retail stores, the Internet, and catalog sales. Each distribution channel is evaluated as an investment center. Selected results from the latest year are as follows: Retail Stores Internet Catalog Sales Sales revenue $10,120,000 $4,070,000 $3,400,000 Variable expenses 4,070,000 1,620,000 1,920,000 Direct fixed expenses 4,570,000 1,120,000 1,320,000 Average assets 8,070,000 4,070,000 1,610,000) Required rate of return 12% 12% 12%