$12-38$ Balanced scorecard. $($R$.$ Kaplan, adapted$)$ Petrocal, Inc., refines gasoline and sells it through its own Petrocal gas stations. On the the basis of market research, Petrocal determines that $60\%$ of the overall gasoline market consists of "service$-$oriented customers," medium$-$to high$-$income individuals who are willing to pay a convenience store, friendly employees, a quick turnaround, the ability to pay by credit card, and high$-$octane premium gasoline. The remaining $40\%$ of the overall market are "price shoppers" who look to buy the cheapest gasoline available.