1) A accumulates and reports costs and expenses that a manager is responsible for, including budgeted amounts. 2) are costs incurred to produce or purchase two or more products at the same time. 3) A(n) is a department that generates revenues and incurs costs and whose manager is also responsible for using the center's assets to generate income for the center. 4) The investment center return on investment is divided by 5) In the two-stage cost allocation, costs are allocated to operating departments, and the operating department costs are allocated to 6) The first three steps in preparing a departmental income statement are: (1) accumulate of the department, (2) allocate to the department, and (3) allocate to the operating departments. 7) The is a report of the amount of sales less direct expenses for a department