Financial and nonfinancial performance measure, goal congruence. (CMA, adapted) Precision Equipment specializes in the manufacture of medical equipment, a field that has become increasingly competive. Approximately 2 years ago, Pedroz Mendrez,president of Precision, decided to revise the bonus plan(based, at the time, entirely on operating income) to encourage division managers to focus on areas that were important to customers and that added value without increasing cost. In addition to a profitability incentive, The reised plan include incentives for reduced rework costs, reduced sales returns , and ontime deliveries. The company calculates and rewards bonuses semiannulally on the following basis: A base bonus is calculated at 2 percent of operating income; this amount is then adjusted as