Deere Manufacturing uses a balanced scorecard to evaluate and reward managers. Managers receive a $5\%$ bonus based on profits. For the year, the company is expecting quality improvements over customer retention, employee training and reducing error rates.

Expenditures for each area, quality improvement expectations and additional cash flows are projected as follows:

$\backslash$table$[[,\backslash$table$[[$Customer Retention$]],$Employee Training,Error Rate$],[\backslash$table$[[$Additional$],[$expenditure$]],\backslash$table$[[$Expected$],[$Quality$]],\backslash$table$[[$Additonal$],[$Cash Flow$]],\backslash$table$[[$Expected$],[$Quality$]],\backslash$table$[[$Additonal$],[$Cash Flow$]],\backslash$table$[[$Expected$],[$Quality$]],\backslash$table$[[$Additonal$],[$Cash Flow$]],],[$$$100,000,90\%,$$$150,000,85\%,$$$105,000,75\%,$$$,115,000],[$$$,250,000,85\%,$$$255,000,90\%,$$$290,000,83\%,$$$340,000$