ABC Airlines is planning to introduce a new flight service between London and Paris. The following budgeted costing and pricing data are available:

Ticket Price A $98, Variable Cost for Price A $50, Ticket Price B $188, Variable Cost for Price B $58

Targeted Sold Seats for Price A:

- Business 80, Tourism 180

Targeted Sold Seats for Price B:

- Business 100, Tourism 40

Fuel Costs (Fixed) $27,400, Other Fixed Costs $138,000

The Company assumes that:

Tourism travelers would normally start their travel during one week, spend at least one weekend at their destination and return the following week or thereafter;

Business travelers usually start and complete their travel within the same workweek. They do not stay over weekends.

a) Explain with proper numerical justifications whether ABC Airlines could charge different prices of either Price A or Price B to business travelers and tourism travelers.

b) What would be the logical assumptions in supporting your calculations in (a) above?

c) Suggest at least TWO measures for each dimension in assessing ABC's performance using the Balance Score Card approach.