5 Exercise 22-16 Performance measures-balanced scorecard LO A3 1.42 points USA Airlines uses the following performance measures. Classify each of the performance measures below into the most likely balanced Scorecard perspective it relates to. Select your answers using C(customer), P (internal process), / (innovation and growth), or F(financial). 03:51:25 eBook Print fo 1. Employee satisfaction survey ratings 2. Percentage of waste recycled 3. Percentage of on-time departures 4. Net income 5. Employee diversity training sessions completed 6. Accidents or safety incidents per mile flown 7. On-time flight percentage 8. Cash flow from operations 9. Percentage of late flights 10. Cost of leasing airplanes 11. Percentage of ground crew trained 12. Lost baggage claims 13. Number of reports of mishandled or lost baggage 14. Operating cash flow References Exercise 22-20B Determining transfer prices LO C2 The Trailer division of Baxter Bicycles makes bike trailers that attach to bicycles and can carry children or cargo. The trailers have a retail price of $96 each. Each trailer incurs $50 of variable manufacturing costs. The Trailer division has capacity for 24,000 trailers per year and incurs fixed costs of $410,000 per year. Required: 1. Assume the Assembly division of Baxter Bicycles wants to buy 5,200 trailers per year from the Trailer division. If the Trailer division can sell all of the trailers it manufactures to outside customers, what price should be used on transfers between Baxter Bicycles's divisions? 2. Assume the Trailer division currently only sells 10,200 Trailers to outside customers, and the Assembly division wants to buy 5,200 trailers per year from the Trailer division. What is the range of acceptable prices that could be used on transfers between Baxter Bicycles's divisions? 1. Transfer price per trailer Transfer price per trailer will be at least 2. but not more than