Question 18 (3 points) The following is a list of terms related to performance evaluation: 1. Balanced Scorecard 2. Variance 3. Learning and growth perspective 4. Nonfinancial measures 5. Customer perspective 6. Internal process perspective 7. Ideal standards 8. Normal standards Match the following descriptions with one of the terms above: A. The difference between total actual costs and total standard costs B. And efficient level of performance that is attainable under expected operating conditions C. An approach that uses financial and non-financial measures in an integrated system that links performance measurement and a company's strategic goals D. A viewpoint used in the balanced scorecard to evaluate how well a company develops and retains its employees E. An evaluation tool that is not based on dollars F. A viewpoint used in the balanced Scorecard to evaluate the company from the perspective of those people who buy and use its products or services G. An optimum level of performance under perfect operating conditions H. A viewpoint used in the balanced Scorecard to evaluate the efficiency and effectiveness of the company's value chain