The Sullivan Way Golf Course is a private club that is owned by the members. It has the following managers and organizational structure: Eric Gilbert: General manager responsible for all the operations of the golf course and other facilities (swimming pool, restaurant, golf shop). Holly Jones: Manager of the golf course and responsible for its maintenance. Edwin Jasso: Manager of the restaurant. Allison Smith: Head golf professional and responsible for golf lessons, the golf shop, and reserving times for starting golfers on the course. Wanda Estes: Manager of the swimming pool and family recreational activities. Tracey Reece: Manager of golf carts rented to golfers. The golf course was bought by a new owner, Dewayne Gibson. Write a memo to the new owner which introduces and describes each of the managers in terms of being responsible for a cost, profit, or investment center and possible performance measures for each manager. (A short paragraph should be included for each.)