Match each of the following performance measures with one of the four perspectives of the balanced scorecard (Financial—F, Customer—C, Business Process—B, or Learning and Growth—L).
a. Direct labor efficiency variance.
b. After-tax profits.
c. Customer turnover per sales dollar.
d. Parts per million defects.
e. Employee turnover.
f. Overhead spending variance.
g. Scrap and rework.
h. Residual income.
i. On-time deliveries.
j. Employee satisfaction.
k. Sales per employee.
l. Percent of customer leads turned into sales.
m. Returns and warranty work.