P18.1 (LO 1, 2,3), S Mumbai and Associates has positioned itself as the low-cost provider of tax services in the community. Its preparers are qualified to do the work and have completed tax-preparation classes as evidence of their skillset. Most customers Mumbai serves are individuals or couples with very basic tax return needs. These clients, however, rely heavily on Mumbai to prepare and submit their tax returns in a timely manner to receive their refunds as quickly as possible. Most appointments between the preparers and clients last less than 30 minutes to address questions and make sure all the relevant information is available. Often, the preparer completes the tax return during that appointment, giving the client satisfaction that the job is done and the refund is on its way. Required a. Within a balanced scorecard framework, list at least two objectives for each perspective of Mumbai's scorecard, given your knowledge of the company and its strategy. b. List one or two measures that would appropriately capture each objective. For each measure, specify a possible target and note whether the measure is financial or nonfinancial. In terms of customer satisfaction with the service provided, identify whether each measure is leading or lagging. c. Which strategy does Mumbai appear to be following: cost leadership or product differentiation? Do your stated objectives and measures reflect that strategy clearly? Explain. d. Select two of your stated objectives (whichever two you'd like to add depth to), and identify an initiative Mumbai management could consider implementing to help make progress toward the stated objective. Try to keep the initiative realistic, considering your knowledge of the business. Further identify whether each initiative would require a relatively small, moderate, or large investment to complete