Identify the perspectives and relate the following with reference of the concept named BSC:

1. Referral patients

2.Focus on large spenders of credit cards

3.Number of new equipment put into service

4.Facility for students by an academy

5.service ratingby the customers

6.Number of complaints-employees

7.Better staff trainings

8.Post office, on time delivery

State and classify the items as per Theory of constraints:

1.Depreciation of a machinery

2.Rental utilities

3.R & D costs

4.Equipment & buildings and their related costs

5.Raw materials in stock

6.Sales of the product