In the design of a balanced scorecard, Superior Regal Inc., a designer and retailer of graduate gowns for convocations, is revisiting their Customer perspective of their Balanced Scorecard. The goal of the revision is to incorporate non-financial measures in the Customer Perspective. a) What are Non-Financial performance measures? b) Explain the need for non-financial measures in the Balanced Scorecard. c) The current Customer Perspective includes only financial performance measures, namely revenue growth by product type and revenue per customer. If a strategic goal is customer retention, what non-financial performance measures could Superior Regal Inc. include in the Customer Perspective to address customer retention.