We don't follow a 'top-down' approach," declares Sofia. "We let local entrepreneurs create, using classic methods." Her business team offers advice on sales, quality control, and online presence. This decentralized structure encourages creativity and innovation. Starting with just two shoe styles, Teysha now offers over 20 different styles and custom orders, and has expanded into home goods. This diverse product line requires Sofia to measure performance and allocate indirect expenses to control costs and grow her business. Departmental income statements help Sofia analyze her shoe and home goods departments. She also looks at - return on investment and residual income in making business decisions. "Learn to love the numbers," Sofia asserts, "they hold the key to building a sustainable future!" Sources: Teysha website, January 2021; Hiplatina.com, January 2018; Fierce.com, April 2018; sofialuze.com, January 2021 After reviewing Chapter 24, please discuss the following points: How can Sofia use department