Current Attempt in Progress Cullumber 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 $10,784,800 $3,630,000 $5,109,000 Variable expenses 3,965,000 1,360,000 1,880,000 Direct fixed expenses 4,986,384 957,755 2,907,133 Average assets 7,930,000 3,630,000 1,965,000 Required rate of return 12% 12% 12%