Exercises 1618 are based on an analysis of Diamond Dairies, Incorporated (DDI), a large farmer's cooperative that produces a popular line of high-quality organic dairy products in a joint manufacturing process in one facility. DDI has three general managers in charge of separate product lines. As noted below, Betty Williams oversees Sour Cream, Jaime Diaz oversees Milk, and Lashawna Johnson oversees Cheese. Consider the following performance report for the three general managers and their product lines, where each line is assigned direct costs and allocated support costs and joint costs. Betty Williams Sour Cream Lashawna Johnson Cheese Diamond Dairies, Incorporated Jaime Diaz Milk Over (Under) Actual Target Target $ 173,599 $ 175,000 $ (1,401) 230,517 250,000 (19,483) 598,090 600,000 (1,910) 27,948 30,000 (2,052) Direct materials Direct labor Allocated support costs Allocated joint costs Actual $127,091 118,102 398,127 23,498 Over (Under) Target $20,091 (6,898) (1,873) (1,502) Target $107,000 125,000 400,000 25,000 Actual $146,792 234,857 305,901 25,873 Target $150,000 244,000 300,000 20,000 Over (Under) Target $(3,208) (9,143) 5,901 5,873 Total production costs $666,818 $657,000 $ 9,818 $1,030,154 $1,055,000 $(24,846) $713,423 $714,000 $ (577) 16. Using the performance report for DDI (including support department and joint cost allocations), evaluate the performance of the three production managers, specifically ranking them based on total costs. Which manager has most effectively controlled total costs in his or her department? 17. Using the performance report for DDI (including support department and joint cost allocations), evaluate the performance of Betty Williams, specifically noting the reasons why she missed her target. 18. Using the performance report for DDI (including support department and joint cost allocations), evaluate the performance of Jaime Diaz. What important items stand out regarding the performance of the Milk Department