After performing all the analysis, we produced two sets of reports.The first reported the marketing costs as a percentage of sales for each major product line [see Exhibit 8 for an example or the new report for the Commercial Track Lighting product line]. The second added up all the marketing costs in each of our six distribution channels to obtain a new Channel Profitability Report [Exhibi 9]. For the channels report, we also traced the utilization of net invested capital, including working capital items such as inventory and account receivable, to individual channels so that we could measure the return on capital for each channel.