Following a strategy of cost leadership, Mancini Corporation makes GB-11 corn-harvesting vehicle that targets corn farmers in developing countries. Mancini Corporation believes that keeping tight control on costs and maximizing utilization of production capacity are critical to implementing its strategy. Mancini Corporation presents the following data for the years 2010 and 2011 :

	2010	2011
Units of GB -11 produced and sold	5000	5500
Selling price	400	440
Direct materials (pounds)	15000	15375
Direct amterials cost per pound	40	44
Manufacturing capacity for GB-11 (units)	10000	10000
Conversion costs	1000000	1100000
Conversion costs per unit of capacity	100	110
Selling and customer service capacity (customers)	60	58
Total selling and customer service costs	360000	362500
Selling and customer service capacity cost per customer	6000	6250

Mancini corporation produces no defective units but it wants to reduce direct materials usage per unit of GB-11 in 2011. Manufacturing conversion costs in each year depend on production capacity defined in terms of GB-11 units that can be produced. Selling and customer service costs depend on the number of customers that the customer and service functions are designed to support. Mancini corporation has 100 customers in 2010 and 115 customers in 2011. The industry market size for corn harvesting vehicle in developing countries increased 5% from 2010 to 2011.

Identify at least two key elements that you would expect to see included in the balanced scorecards

1. For the financial perspective
2. For the customer perspective
3. For the internal business process perspective
4. For the learning and growth perspective