For each of the following measures that could be incorporated into a balanced scorecard, identify which of the four balanced scorecard

perspectives it would most likely belong to$.$

a$.$ Training hours per employee

b$.$ Average time to answer a customer complaint

c$.$ Gross profit

d$.$ Number of new products in development

e$.$ Number of defective units produced

f$.$ Percentage of orders delivered on or before due date

g$.$ Employee turnover

h$.$ Number of new customers

i$.$ Market share

j$.$ Return on investment