Dyggur Equipment manufactures and sells heavy equipment used in construction and mining. Customers are contractors who want reliable equipment at a low cost. The entity's strategy is to provide reliable products at a price lower than its competitors. Management wants to emphasise quick delivery and quick turnaround when equipment needs repair or service so that contractors are not without their equipment often or for long. Dyggur is considering the performance measures shown below for use in its balanced scorecard.

Required

1. Categorise each of the following potential balanced scorecard measures as:

F Financial

C Customer

I Internal business process

L Innovation and growth

The measures are:

1. Manufacturing cycle time per product
   2. purchasing
   3. billing
   4. customer record keeping
2. Market share
3. Average ratings on customer satisfaction surveys
4. Average cost per unit
5. Economic value added.
6. Percentage of receivables collected.
7. The dollar value of warranty work
8. The time between order and delivery
9. The time it takes to repair returned equipment.
10. Number of focus groups for new products
11. Number of new uses for current products
12. The number of times new technology is applied to current products.
13. Number of product change suggestions from sales
14. The number of engineering change orders to improve the manufacturing cycle.
15. Revenue growth
16. Employee training hour
17. Number of quality improvement suggestions from employees
18. Number of new customers
19. Number of repeat customers
20. Employee turnover rate
21. Defect rates for manufacturing production
22. Percentage of error-free rates in: 1. purchasing 2. billing 3. customer record keeping