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				40
Number of puppies returned				2
Revenue from puppies			$	27,840
Kennel operating costs (not including Marks salary)			$	40,600
Travel expenditures			$	63,800
Number of trips to dog shows				20
Winnings from dog shows			$	127,600
Number of championships				17
Number of dogs shown				4
Puppy owners average satisfaction rating on a scale of 1 to 5,				4.7
	with 5 as most satisfied
Training time to prepare puppies for new homes (total hours)				14
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 years results		Targets
Revenues ($27,840 + $127,600)		$155,440		$155,440		+5%
Expenses ($40,600 + $63,800)		104,400		$104,400		+3%
Owners average satisfaction (on a scale of 1 to 5)				4.7		4.95
Number of puppies returned				2 out of 40		2.5%
Training time to prepare dogs for new home				14 hours in total		15 hours
Training time to prepare dogs to show				2 hours per week		4 hours per week
Number of championships				17		25
Number of dogs shown				4 dogs shown		5 dogs

(a)

				Current results
Revenues				$167,098
Expenses				$108,054
Owners average satisfaction (on a scale of 1 to 5)				5.0
Number of puppies returned				2 out of 60
Training time to prepare dogs for new home				12 hours in total
Training time to prepare dogs to show				5 hours per week
Number of championships				32
Number of dogs shown				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 years results		Targets		Current Results		Evaluation
Revenues				155,440		$		$167,098		$
Expenses				$104,400		$		$108,054		$
Owners average satisfaction (on a scale of 1 to 5)				4.7		4.95		5.0
Number of puppies returned				2 out of 40		2.5%		2 out of 60			%
Training time to prepare dogs for new home				14 hours in total		15 hours		12 hours in total			hours in total
Training time to prepare dogs to show				2 hours per week		4 hours per week		5 hours per week			hours per week
Number of championships				17		25		32
Number of dogs shown				4 dogs shown		5 dogs		6 dogs			dog shown