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.