Strategic performance measurement systems Henry's Cafe is a local restaurant that is growing quickly. While the company does not yet have a balanced scorecard, Henry has mentioned that being efficient in producing meals is a high priority of his business and appears to be a significant driver of profits. Henry tells you he gathers the following data: sales, cost of labor, employee turnover, labor hours, cost of ingredients, overhead costs, average training hours per employee, number of erroneous meals prepared, the time when orders were made (e.g., at 12:43 pm), the time when orders were delivered, and number of customers per day. a. Under which performance perspective on the balanced Scorecard should Henry's strategic objective to efficiently produce meals be placed? b. Identify the performance metrics that the owner should concentrate on to measure the strategic objective of producing efficient meals. a. Minutes from ordered to delivered b. Labor hours per meal c. Number of erroneous meals prepared per hour d. Cost of ingredients per meal and the number of meals per hour e. All the above. c. Identify whether the performance metrics you suggested in part (b) are leading or lagging indicators relative to a performance metric "total cost of production per meal." Performance Metric Type of Indicator Minutes from ordered to delivered Labor hours per meal Number of erroneous meals prepared per hour Cost of ingredients per meal Number of meals produced per hour