Granger Electronics Led. manufactures a variety of high-quality electronic components. Data from the last three months are presented below: April May June Direct materials partial productivity 0.75 0.76 0.77 Overtime hours worked 60 65 52 Defect rate 1.00% 0.95% 0.92% On time delivery 97.0% 197.3% 97.0% Set up time (average in hours) 5.90 5.85 5.80 Number of machine breakdowns 3 2 2 Downtime (hours) 15.0 11.5 11.0 Number of products returned 5 4 3 Throughput time (hours) 10.0 9.8 9.5 You are the new assistant controller for Granger and the controller has asked you to review the performance over the last 3 months and write a summary analysis with your recommendations for follow up or further monitoring. Required: a. Evaluate the performance of Granger Electronics over the 3-month period noting productivity, quality customer and financial considerations. (15%) b. In addition, the controller notes that the company, although it has many detailed performance measures, is considering implementing a balanced scorecard and asks you to identify the measures you think would be most appropriate to include in the balanced scorecard. (10%)