Balance Scorecard (25 marks) Yamada Pty Limited (PEL) makes linear integrated circuit devices (LlCDs) used in modems and communication networks. It produces a single specialised product, CX'I. This standard highperformance microchip is used in multiple applications. Yamada designs CX'I with extensive input from customers. It recognises that its current engineering staff are more skilled at making process improvements than creatively designing new products. Thus its plans to grow by selling CX1 at a low price and quickly delivering them to customers after receiving orders. The data below relate to 2019 and 2020: 2019 1. Number of units produced and sold 500,000 2. Selling price per unit $26 3. Direct materials (cm2 of cilicon wafers) 300,000 4. Direct material cost per square centimetre $5.00 . . . 2 .. zaiagrfacturmg processmg capaCIty (cm of CIIICOl'l 700,000 6. Conversion costs $4,550,000 7. Conversion cost per unit of capacity $6.50 2020 575,000 $24 290,000 $7.00 650,000 $4,387,500 $6.75 Direct material costs are variable costs. Conversion costs are fixed costs at a given level of capacity