Constructing a Balance Score Card You are doing an independent study of the Shaw Co., a large manufacturer of personal gadgets and devices. The following list of Key Performance Indicators (KPIS) is used internally to align the company vision and strategy to concrete actions. List of Key Performance Indicators. New sales as a percentage of total sales Innovative ideas added to devices per employee Existing customer business development Market share in target segments Developing user-friendly interfaces and powerful software architectures Timely delivery of devices and related services Gross margin by product line Revenue generated per employee Time to introduce new devices in market Customer surveys to improve upon applications and operating systems Cash flow from operating activities Defect-free units as a percentage of completed units Number of devices returned as a percentage of sales Required; A. Using the KPIs from the list above, construct Shaw Co.'s Balance Scorecard. Select 2 KPIs per category/perspective and copy/paste in the relevant box. [4 marks] For instance, Earnings per share would be written in the Financial Perspective category B. Should incentive compensation be linked to Balance Score Card? Briefly explain. [1 mark]