A company uses the balanced scorecard to measure performance. The following data is provided:

Perspective	Objective	Measure	Target	Actual
Financial	Increase revenue	Revenue growth rate	10%	8%
Customer	Improve customer satisfaction	Customer satisfaction	90%	85%
Internal Process	Reduce cycle time	Average cycle time (days)	5 days	6 days
Learning & Growth	Employee training	Training hours per employee	20 hours	25 hours

Requirements:(a) Evaluate the company's performance for each perspective. (b) Analyze the reasons for any deviations from the targets. (c) Provide recommendations for improving performance. (d) Discuss the advantages of using a balanced scorecard.