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 following performance measures for use in its balanced scorecard.

Required

Categorise each of the following potential balanced scorecard measures as follows:

FFinancial

CCustomer

IInternal business process

LLearning and growth

(a)Manufacturing cycle time per product

(b)Market share

(c)Average ratings on customer satisfaction surveys

(d)Average cost per unit

(e)Economic value added

(f)Percentage of receivables collected

(g)Dollar value of warranty work

(h)Time between order and delivery

(i)Time it takes to repair returned equipment

(j)Number of focus groups for new products

(k)Number of new uses for current products

(l)Number of times new technology is applied to current products

(m)Number of product change suggestions from sales

(n)Number of engineering change orders to improve manufacturing cycle

(o)Revenue growth

(p)Employee training hours

(q)Number of quality improvement suggestions from employees

(r)Number of new customers

(s)Number of repeat customers

(t)Employee turnover rate

(u)Defect rates for manufacturing production

(v)Percentage of error free-rates in:

(i)purchasing

(ii)billing

(iii)customer record keeping