SISAL productions has in the past produced just one fairly successful product. Recently, however, a new version of this product has been launched. Development work continues to add a related product to the product list. Given below are some details of the activities during the month of November.

Units produced Existing product $25,000$

New product $5,000$

Costs of units produced Existing product TZS $375,000$

New product TZS $70,000$

Sales revenue Existing product TZS $550,000$

New product TZS $125,000$

Hours worked Existing product $5,000$

New product $1,250$

Development costs TZS $47,000$

REQUIRED:

a$)$ Suggest and calculate performance indicators that could be calculated for each of the four perspectives on the balanced scorecard.

b$)$ Suggest how this information would be interpreted.