Current Attempt in Progress Carla Vista 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 $9,980,000 $3,930,000 $3,120,000 Variable expenses 3,930,000 1,480,000 1,780,000 Direct fixed expenses 4,430,000 980,000 1,180,000 Average assets 7,930,000 3,930,000 1,740,000 Required rate of return 10% 10% 10%