ACC202 is a small consulting firm specialising in helping companies implement sales- management software. The market for ACC202's products is very competitive. To compete, ACC202 must deliver quality service/product at a low cost. You have been provided with the following data for ACC202 for the year of 2018 and 2019. 2018 2019 Row I No. of jobs billed 60 70 Row 2 Selling price per job $50,000 $48,000 Row 3 Software implementation labor hours 30,000 32,000 Row 4 Cost per software implementation labor hour $60 $63 Row 5 Software implementation support capacity (in No. of jobs) 90 90 Row 6 Total cost of software implementation support $360,000 $369,000 Row 7 Software implementation support capacity cost per unit of $4,000 $4,100 work (Row 6/Row 5) Required: a) Is ACC202's strategy one of product differentiation or cost leadership? b) Describe two (2) key measures you would include under each of the 4 perspectives of ACC202's balanced scorecard and your reasons for doing so.