Rosie, cost analyst for Premium Airline (PA), is preparing for a presentation to PA's board of directors on the advantages and disadvantages of a BSC. Which one of the following is an advantage of implementing a BSC that Rosie could communicate to the board? A. It has limited measures, so it is rarely time consuming. B. It is easy to determine and quantify measures needed for each perspective. C. The benefits always exceed the costs. D. It helps management attain organizational goals