Question 5.1 (Total: 20 marks)

For each of the following balanced scorecard measures,

A - Financial

B - Customer

C - Internal Business Process

D - Learning and Growth

Required

Match with the appropriate perspective:

1. Number of new customers
2. Percentage of defective product units
3. Number of patents
4. Customer profitability
5. Customer cost per unit
6. Return on assets
7. Average job-related training hours per employee
8. Product cost per unit
9. Employee turnover rate
10. Percentage of processes with real-time feedback

Question 5.2 (Total: 18 marks)

Xplornet Ltd. is an internet service provider. The company had 14,000,000 subscribers in 2021, and employed 18 customer service representatives. During 2021 each customer service representative worked 7 1/2 hours per day for 236 days at a fixed annual salary of $42,000. The company received 110,000 telephone calls from its customers in 2021 that lasted fifteen minutes on average.

Required

1. Calculate the cost of unused customer service capacity in 2021 with the assumption that customer service costs are engineered costs.