Blossom Decor sells home decor items through three distribution channelsretail 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	$ 8,580,000		$ 3,500,000		$ 2,470,000
Variable expenses	3,900,000		1,355,000		1,750,000
Direct fixed expenses	3,736,200		902,500		596,500
Average assets	7,800,000		3,500,000		1,900,000
Required rate of return	12%		12%		12%

(a.) Calculate the margin and asset turnover for each of the three distribution channels.

(b.) Calculate the ROI for each of the three distribution channels.