three general managers and their product lines, where each line is assigned direct costs and allocated support costs and joint costs.

$\backslash$table$[[,\backslash$table$[[$Michelle$],[$Tallerico$],[$Face Cream$],[$Actual$]],\backslash$table$[[$Michelle$],[$Tallerico$],[$Face Cream$],[$Target$]],\backslash$table$[[$Michelle$],[$Tallerico$],[$Face Cream$],[$Over $($Under$)],[$Target$]],\backslash$table$[[$Becky$],[$Borger$],[$Body Lotion$],[$Actual$]],\backslash$table$[[$Becky Borger$],[$Body Lotion$],[$Target$]],\backslash$table$[[$Becky Borger$],[$Body Lotion$],[$Over $($Under$)],[$Target$]],\backslash$table$[[$Lorie Osho$],[$Liquid Soap$],[$Actual$]],\backslash$table$[[$Lorie Osho$],[$Liquid Soap$],[$Target$]],\backslash$table$[[$Lorie Osho$],[$Liquid Soap$],[$Over $($Under$)],[$Target$]]],[$Direct materials,$$104,567,$$$107,000,$$$(2,433),$$$178,748,$$$175,000,$$$3,748,$$$146,792,$$$150,000,$$$(3,208)$