For each of the following expenses, select the best allocation basis. A. Relative number of employees. B. Number of employees in department. C. Proportion of floor space occupied by each department. D. Square feet of space occupied. Electric utility expenses of all departments. Maintenance department expenses of the operating departments. Payroll department expenses of all departments. Office department expenses of the operating departments.USA Airlines uses the following performance measures. Classify each performance measure into the most likely balanced scorecard perspective it relates to: customer, internal process, innovation and learning, or financial. Performance measure Perspective 1. Cash flow from operations 2. Airplane miles per gallon of fuel 3. Cost of leasing airport gates 4. Percentage of ground crew trained Customer 5. Return on investment Financial 6. Customer satisfaction rating Innovation and learning 7. Customer complaints 8. Flight attendant training sessions attended Internal process 9. Time airplane is on ground between flights 10. Market value 11. Revenue per seat