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Question 5. (20 marks) Embrace Inc. manufactures a series of glasses. Data from last three years are given below: 2017 2018 2019 0.92 0.88 0.95

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Question 5. (20 marks) Embrace Inc. manufactures a series of glasses. Data from last three years are given below: 2017 2018 2019 0.92 0.88 0.95 82 77 72 1.2 0.8 99% 7 1.9 96% Direct material partial productivity Overtime hours worked Defect rate On time delivery Set up time Numbers of machine breakdowns Downtime (hours) Number of products return Throughput time (hours) 97% 6.6 6 3 4 5 8 9 10 11 13 15 9.5 8 7 You are the controller of Embrace Inc, have been asked by the CFO of the company to review the performance over the past three years using balance scorecard. Use the above given information in your assessment and write a summary report to be presented to the CFO

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