$78.$ Last year, a restaurant had sales of $$3,000,000$; net operating income of $$100,000$; and average operating assets of $$150,000.$ The manager earns $$30,000$ plus a bonus of half of the residual income after using a $25\%$ minimum required return.

How much residual income did this restaurant earn last year?

$$ $$50,000$

$$ $$62,500$

$$ $$70,000$

$$ $$125,000$

$79.$ What is an example of a nonfinancial performance measure?

$$ Manufacturing cycle time

$$ Return on assets

$$ Acid$-$test ratio

$$ Debt$-$to$-$asset ratio

$80.$ Which two performance measurement categories appear on a balance scorecard?

Choose $2$ answers

Suppliers

Financial

Budgeting

Customers