aids continuous improvement by augmenting financial measures with information on the drivers or indicators of future financial performance along four dimensions: (1) financial, (2) customer, (3) internal business processes, and (4) learning The and growth. Question 27 (4 points) One of the main differences between the calculation of cost of goods sold for a merchandiser and that of a manufacturer is that the calculation includes cost of goods purchased for the merchandiser, but the manufacturer replace that with Question 28 (4 points) reveals how many times a company uses its raw materials inventory in production during a period. Question 29 (4 points) Expenditures directly associated with the manufacture of finished goods that include direct materials and direct labor are -costs