Classify each of the performance measures below into the best balanced scorecard perspective to which it relates: customer (C), internal processes \((\mathbf{P})\), innovation and learning \((\mathbf{I})\), or financial \((\mathbf{F})\).

1. On-time delivery rate

2. Accident-free days

3. Sustainability training workshops

4. Defective products made

5. Residual income

6. Patents applied for

7. Sales returns

8. Customer complaints