Ace Corporation is evaluating its performance using the Balanced Scorecard approach. The company has the following key performance indicators (KPIs) with target values and actual results:

• Financial Perspective: Target Net Profit Margin = 15%, Actual Net Profit Margin = 12%
• Customer Perspective: Target Customer Satisfaction Score = 90%, Actual Customer Satisfaction Score = 85%
• Internal Business Process Perspective: Target Process Efficiency = 95%, Actual Process Efficiency = 92%
• Learning and Growth Perspective: Target Employee Training Hours = 1000 hours, Actual Employee Training Hours = 800 hours Calculate the performance scores for each perspective and analyze Ace Corporation's overall performance.

Calculate the performance scores for each perspective and analyze Ace Corporation's overall performance using the Balanced Scorecard approach.