For each of the following nonfinancial measures, identify whether the item relates to the Financial perspective (F), the Internal Business perspective (I), the Learning and Growth perspective (L), or the Customer perspective (C) of the balanced scorecard.

a. Utilizing excess production capacity b. Reducing the number of customer complaints. c. Improving the defect-free rate on products. d. Reducing new product development time. e. Improving quality throughout the production process. f. Increasing the number of employee training courses. g. Reducing the number of employee accidents. h. Improving the return on assets. i. Increasing customer satisfaction. j. Reducing the number of returned products. k. Improving receivables turnover. l. Improving customer response time.