29. Which of the following statements regarding the balanced scorecard approach is true? A. The balanced scorecard uses only short-term performance measures. B. The balanced scorecard uses only long-term performance measures. C. The balanced scorecard is used because there is a causal relationship between all of the measures and their economic impact. D. The balanced scorecard is designed to encourage the use of a wide range of measures to gauge performance. 30. From the information in the table below, calculate the unit sales necessary to achieve the desired After-tax profit. Selling price per unit $20.00 Variable cost per unit $12.00 Fixed costs $50 000 After-tax desired profit $70 000 Tax rate 30% A. 15,000 units. B. 8,750 units. C. 12,500 units. D. 18,750 units