Oriole Decor sells home decor items through three distribution channels$$retail stores, the Internet, and catalog sales. Each distribution channel is evaluated as an investment center. Selected results from the latest year are as follows: Retail Stores Internet Catalog Sales Sales revenue $$9,251,200$ $$3,540,000$ $$3,264,000$ Variable expenses $3,920,0001,369,0001,790,000$ Direct fixed expenses $3,943,520907,2201,297,744$ Average assets $7,840,0003,540,0001,920,000$ Required rate of return $12\%12\%12\%$BUSINESSACCOUNTINGMANAGERIAL ACCOUNTINGACC $550$