Dave Bautista is the owner of a manufacturing firm called Stones & Steel. Stones & Steel sells building materials for commercial as well as residential properties. The firm's competitive strategy is to offer reasonably-priced quality composite building materials that are made using environmentally-sensitive production processes. Similar products sell for higher prices. Dave wants to create a balanced scorecard for the company, something that has never been done before! a) Is Stones & Steel following a cost-leadership or differentiation strategy? Support your answer. Come up with one key performance indicator for each perspective in the balanced scorecard (i.e., financial, customer, learning & growth, internal processes), explaining why you chose the indicator and its importance to the company