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