Sunland 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 Sales revenue $10,080,000 Internet $4,030,000 Catalog Sales $3,320,000 Variable expenses 4,030,000 1,580,000 1,880,000 Direct fixed expenses 4,530,000 1,080,000 1,280,000 Average assets 8,030,000 4,030,000 1,650,000 Required rate of return 12% 12% 12%