Bonjour is a restaurant that provides French breakfast meals only, hence, it opens in the mornings from 5 am to 11 am every day. It has four restaurants and kitchen staff, each paid a wage of BHD 2 per hour on the basis of actual worked hours. It also has a restaurant manager and a head chef, each of whom is paid a monthly salary of BHD 600. Bonjour’s budget and actual figures for the month of November 2019 were as follows:

		Budget	Actual
Number of meals		1,120	1400
	BHD	BHD	BHD	BHD
Revenue: Food	4,032		4900
Drinks	2,240		2808
		6,272		7708
Variable costs:
Staff wages	(1,344)		(1,800)
Food costs	(504)		(539)
Drink costs	(224)		(422)
Energy costs	(280)		(350)
		(2,352)		(3,111)
Contribution		3,920		4597
Fixed costs:
Manager's and chef's pay	(1200)		(1,200)
Rent, rates, and depreciation	(500)		(500)
		(1700)		(1700)
Operating profit		2220		2897

The budget above is based on the following assumptions:

There are four weeks in a month. The average number of orders is 40 per day and it is consistent over the month.

The restaurant offers two meals: Pancakes, which is offered at a price of BHD 3 per meal, and Omelet, which is offered at a price of B 4 per meal. In addition to this, irrespective of which meal the customer orders, the average customer consumes two drinks at BHD 1 each.

The November budget is based on 40% of customers ordering Pancakes and 60% of customers ordering Omelet.

Food costs represent 12.5% of revenue from food sales.

Drink costs represent 10% of revenue from drinks sales.

When the number of orders is regular 40 per day, the four restaurants and kitchen staff are required to work exactly six hours per day. Any incremental increase of five orders, all four staff has to work 0.5 hours of overtime, overtime is paid at 1.5 times per hour.

Energy costs are estimated to be related to the total number of meals and are absorbed in the rate of BHD 0.25 per meal.

Required

Prepare a flexed budget for the month of November, assuming that the standard mix of customers remains the same as budgeted.

Describe the balanced scorecard approach to performance measurement and suggest a performance measure for Bonjour for each perspective of the balanced scorecard.