Mike Hall owns Hunter Race, 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 from outstanding lineage from the standpoint of both physical health and good-natured temperaments. The following table contains information about operations over the last year.

Revenue from puppies	$35,000
Number of puppies returned	5
Number of trips to puppy shows	35
Total labour cost paid for trainers	$16,000
Number of puppies shown	7
Puppy owners' average satisfaction rating on a scale of 1 to 5, with 5 being most satisfied	4.8
Training time to prepare puppies for new homes (total hours)	16

Required:

(a) Is the entity's strategy one of cost leadership or product differentiation? Explain.

(b) Classify each performance measure according to one of the four (4) balanced scorecard perspectives

For example:

Revenue from puppies

Financial

(c) Based on the above performance measures, Mike found that number of puppies returned increased to 15 compared to the previous year. Explain how this change affects other measures.