Drexel-Hall Store 1 Profit Centers Store 2 Store 3 Dollars Dollars Dollars Dollars $1,800,000 100% $600,000 100% $600,000 100% $600,000 1,080,000 60 372,000 62 378,000 63 330,000 100 % 55 $ 720,000 40% $228,000 38% $222,000 378 $270,000 45 % :controllable 432,000 24 120,000 20 102,000 17 $ 288,000 16% $108,000 18% $120,000 20% 210,000 $ 60,000 35 10 % :committed 180,000 10 margin $ 108,000 6% 48,000 $ 60,000 8 66,000 11 66,000 11 10% $ 54,000 9% $ (6,000) (1) % 36,000 2 S $ 72,000 4% e, carry similar products, and operate in similar neighborhoods. Store 1 was established first and was were Stores 2 and 3. This lower cost results in less depreciation expense for Store 1. Store 2 follows a costs and sales prices. Store 2 follows a policy of providing extensive customer service and charac