Reid Company would like to implement a balanced scorecard performance measurement system. Its senior management team has assembled the measures shown below for possible inclusion in its scorecard. Required: For each measure, indicate by placing an X in the appropriate column whether it would most likely be classified in the learning and growth, internal business process, customer, or financial category of the company's balanced scorecard.

Item	Learning and Growth	Internal Business Process	Customer	Financial
Example Employee absenteeism rate	X
1. Sales from new customers
2. Customer defection rate
3. Average fuel cost per sales dollar
4. Average number of workplace accidents per employee
5. Delivery cycle time
6. Average training hours per employee
7. Number of job applicants from under-represented groups
8. Percent of customers that strongly agree with the statement "Your employees treated me courteously."
9. Return on assets
10. Percent of customers that strongly agree with the statement "Your company has a superior commitment to product safety."
11. Number of modular product designs
12. Lost sales due to out-of-stock merchandise
13. Pounds of waste produced
14. Number of customer referrals
15. Residual income
16. Average mentorship hours per employee