Royal Pines Ltd is a manufacturer of golfing equipment (irons and drivers). Following a recent management meeting, the CEO announced the following strategic objectives for the next 3 years: Develop world class and innovative irons and drivers. Secure and retain high value customers. Develop and retain the best technical and design staff. Enhance manufacturing efficiency and exceed quality targets. Improve product profitability. Required Design a balanced scorecard for Royal Pines Ltd. Classify each of the firms objectives using the four balanced scorecard perspectives and include one key performance indicator for each of your objectives.