Surrey Glass Manufacturing. manufactures a variety of high quality electronic components. Data from the last three months are presented below:

April May June Direct materials partial productivity 0.85 0.86 0.87 Overtime hours worked 80 75 72 Defect rate 2.00% 1.95% 1.92% On time delivery 98.0% 98.3% 98.0% Set up time (average in hours) 6.90 6.85 6.80 Number of machine breakdowns 2 1 1 Downtime (hours) 12.0 11.5 11.25 Number of products returned 6 5 4 Throughput time (hours) 12.0 11.8 11.5

You are the new assistant controller for Ranger and the controller has asked you to review the performance over the last 3 months and write a summary analysis with your recommendations for follow up or further monitoring. In addition, the controller notes that the company, although it has many detailed performance measures, is considering implementing a balanced scorecard and asks you to identify the measures you think would be most appropriate to include in the balanced scorecard.

Required: Analyze the performance and prepare a detailed Balanced Scorecard.