Crane 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 $10,130,000 $4,080,000 $3,400,000 Variable expenses 4,080,000 1,630,000 1,930,000 Direct fixed expenses 4,580,000 1,130,000 1,330,000 Average assets 8,080,000 4,080,000 1,600,000 Required rate of return 10% 10% 10%