Data for the Deluxe Division of Park Industries which is operated as an investment center follows: 
Instructions
Calculate controllable margin and average operating assets.
Definitions:
Quarterly Revenues
The total income generated by a company during a three-month period from its business activities.
Circle Graph
A circular chart divided into sectors, each representing a proportion of the total; also known as a pie chart.
Sales Revenues
The total amount of money generated from the sale of goods or services before any expenses are subtracted.
Prescription Medicine
Medications that can only be obtained with a written order from a licensed healthcare provider.
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