E 1. 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 Balanced Scorecard Perspective 1. Residual income

a. Financial (investors)
2. Customer satisfaction rating

b. Learning and growth (employees)
3. Employee absentee rate

c. Internal business processes 4. Growth in profits

d. Customers 5. On-time deliveries 6. Manufacturing processing time