Ivanhoe Decor sells home decor items through three distribution channelsretail 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	$10,957,200		$3,640,000		$5,319,000
Variable expenses	3,970,000		1,365,000		1,890,000
Direct fixed expenses	5,781,908		957,320		3,088,584
Average assets	7,940,000		3,640,000		1,970,000
Required rate of return	12%		12%		12%

(a1)

Calculate the margin and asset turnover for each of the three distribution channels. (Round answers to 2 decimal places, e.g. 5.12% or 5.12.)

	Retail Stores	Internet	Catalog Sales
Margin	_____ %	_____ %	______ %
Asset turnover

(a2)

Calculate the ROI for each of the three distribution channels. (Round answers to 2 decimal places, e.g. 5.12%.)

	Retail Stores	Internet	Catalog Sales
ROI	_____ %	_____ %	_____ %