Mark Hopper owns Dane Champions, a dog kennel that raises champion Great Danes for showing and breeding. His vision is to be the best-known breeder of Great Danes, globally. His strategy is to breed and sell dogs of outstanding lineage from the standpoint of both physical health and good-natured temperaments. Following is information about operations over the past year: Number of breedings 10 Number of puppies 45 Number of puppies sold 30 Number of puppies returned 2 Revenue from puppies $ 24,960 Kennel operating costs (not including Mark's salary) $ 36,400 Travel expenditures $ 57,200 Number of trips to dog shows 20 Winnings from dog shows $ 114,400 Number of championships 18 Number of dogs shown Puppy owners' average satisfaction rating on a scale of 1 to 5, 4.5 with 5 as most satisfied Training time to prepare puppies for new homes (total hours) 10 Training time to prepare dogs for shows (hours per week, per dog) 2 Mark Hopper has chosen to monitor the following measures: Financial perspective: Operating margin. Customer perspective: Puppy owners' average satisfaction and number of puppies returned. Internal processes: Training time spent to prepare dogs for both homes and shows. Learning and growth perspective: Number of champions compared to number of dogs shown. Last year's results Targets Revenues ($24,960 +$114,400) $139,360 $139,360 +5% Expenses ($36,400 + $57,200) 93,600 $93,600 +3% Owners' average satisfaction (on a scale of 1 to 5) 4.5 4.75 Number of puppies returned Training time to prepare dogs for new home 2 out of 30 2.5% 10 hours in total 11 hours Training time to prepare dogs to show 2 hours per week 4 hours per week Number of championships Number of dogs shown 18 26 4 dogs shown 5 dogs (a) Revenues Expenses Owners' average satisfaction (on a scale of 1 to 5) Number of puppies returned Training time to prepare dogs for new home Training time to prepare dogs to show Number of championships Number of dogs shown Current results $149,812 $96,876 4.8 2 out of 50 8 hours in total 5 hours per week 33 6 dogs shown Analyze Dane Champions, most recent results against the balanced scorecard targets presented above. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Last year's results Targets Revenues 139,360 +A $ Expenses $93,600 $ Current Results $149,812 $ $96,876 $ Evaluation Owners' average satisfaction (on a 4.5 4.75 4.8 scale of 1 to 5) Number of 2 out of 2 out of 2.5% % puppies returned 30 50 Training time to prepare dogs for new home 10 hours in total 11 hours 8 hours in total hours in total Training time to prepare dogs to hours 2 hours per week 4 hours per week 5 hours per week show per week Number of 18 26 33 championships Number of dogs shown 4 dogs dog 5 dogs 6 dogs shown shown