02 PKT is a multinational but family-owned company that manufactures and sells packaging machines for use by major food manufacturers. The design of the machine resulted in international patents and the company has capture a significant market share through the competitive advantage achieved by its technology. Following are the information given regarding the production of packaging machines for the quarter ended 31 December 2020. The production unit's budgeted output for the quarter ended 31st December 2020 was 250 units of packaging machines. The budgeted time to produce the given budgeted units for the given period is 8000 labour hours. For the quarter ended 31st December 2020 the actual number of packaging machines produced by the production unit was 275 units and the actual hours taken by the labour force was 7000 hours. A. Calculate and comment on the labour efficiency, capacity, and production volume ratios of given production unit. (10 marks) B. The CEO of the company Mr. Ahmed and the management team highly relies on the financial performance measures when it comes to measuring the company's performance measures. Advice management team the balanced approach to measure the performance. (15 marks) (Maximum word limit-200 words) (Total 25 marks)