Scotland Beauty Products (SBP) manufactures face cream, body lotion, and liquid soap in a joint manufacturing process in one manufacturing facility. SBP has three general managers with each one in charge of a separate product line. Michelle Tallerico oversees the face cream line, Becky Borger oversees the body lotion line, and Lorie Osho oversees the liquid soap line. 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.

	Michelle Tallerico Face Cream			Becky Borger Body Lotion			Lorie Osho Liquid Soap
	Actual	Target	Over (Under) Target	Actual	Target	Over (Under) Target	Actual	Target	Over (Under) Target
Direct materials	$104,567	$107,000	$(2,433)	$178,748	$175,000	$3,748	$146,792	$150,000	$(3,208)
Direct labor	238,102	225,000	13,102	280,928	250,000	30,928	234,857	244,000	(9,143)
Allocated support costs	598,342	600,000	(1,658)	598,090	625,000	(26,910)	605,342	600,000	5,342
Allocated joint costs	23,498	25,000	(1,502)	27,948	30,000	(2,052)	25,873	20,000	5,873
Total production costs	$964,509	$957,000	$7,509	$1,085,714	$1,080,000	$5,714	$1,012,864	$1,014,000	$(1,136)

Using the performance report for Scotland Beauty Products (including support department and joint cost allocations), evaluate the performance of the three production managers, specifically ranking them based on total costs, with 1 being the best at controlling costs and 3 being the worst.

		Rank
Michelle Tallerico and Face Cream
Becky Borger and Body Lotion
Lorie Osho and Liquid Soap