Please explain the balanced scorecard proposal, which includes the following:

1. Pricing Decisions and Customer Profitability: Select a gross margin percentage for the company and a pricing strategy.
2. Support Department Cost Allocation: describe two departments that require tracking, and present the target cost for those departments as a percentage of sales in total. Describe the selected percentage and rationale.
3. Support Department Cost Allocation: describe two departments that require tracking, and present the target cost for those departments as a percentage of sales in total. Describe the selected percentage and rationale.
4. Spoilage, Rework, and Scrap: Indicate the expected percentage level of spoilage and rework for the company as a percentage of sales.