E-M:7-21 Describing the balanced scorecard and identifying key performance indicators for each perspective Consider the following key performance indicators and classify each indicator according to the balanced scorecard perspective it addresses. Choose from the financial perspective, customer perspective, internal business perspective, and the learning and growth perspective.

Number of customer complaints

Number of information system upgrades completed

Residual income

New product development time

Employee turnover rate

Percentage of products with online help manuals

Customer retention

Percentage of compensation based on performance

Percentage of orders filled each week

Gross margin growth

Number of new patents

Employee satisfaction ratings

Manufacturing cycle time (average length of production process)

Earnings growth

Average machine setup time

Number of new customers

Employee promotion rate

Cash flow from operations

Customer satisfaction ratings

Machine downtime

Finished products per day per employee

Percentage of employees with access to upgraded system

Wait time per order prior to start of production