| July 0.76 August September 0.77 0.78 65 60 162 1.00% 97.0% Direct materials partial productivity Overtime hours worked Defect rate On time delivery Set up time (average in hours) Number of machine breakdowns Downtime (hours) Number of products returned Throughput time (hours) 0.95% 97.3% 5.85 0.92% 97.0% 5.80 5.90 11.5 10.0 9.8 19.5 You are the controller for Vancouver manufacturing and you are reviewing the performance over the last 3 months. 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. Required: Evaluate the performance of the company and prepare a detailed Balanced Scorecard