Biggs Industries is considering adopting the balanced scorecard and has compiled the following list of possible performance measures. Select the balanced scorecard perspective that best matches each performance measure. 

Performance Measure

1. Residual income 

2. Customer satisfaction rating 

3. Employee absentee rate

4. Growth in profits

5. On-time deliveries 

6. Manufacturing processing time

Balance Scorecard Perspective

a) Financial (investors)

b) Learning and growth (employees)

c) Internal business processes

d) Customers