The balanced Scorecard A. does not consider operational performance measures B. evaluates performance based on organizational participation in improving processes C. treats financial indicators as the sole measurement of performance D. incorporates both financial and operational performance measures Department 1 and Department 2. The company uses a process costing system. Martinez incurred the following costs Martinez Products manufactures a line of desk chairs. Martinez's production operations are divided into two departments during the year to produce 26,000 chairs: Department 1 Department 2 $862,500 $290,000 f Martinez sells 23,100 chairs during the year, what will be the cost per chair produced? (Round your answer to two decimal places.) O A. $33.17 B. $37.34 OC. $49.89 OD. $44.33 Accelerated Finance is deciding whether to purchase new accounting software. The cost of the software package is $71,000, and its expected life is ten years. The payback for this investment is four years. Assuming equal yearly cash inflows, what are the expected annual net cash savings from the new software? (Assume the investment has no residual value.) A. $7,100 B. $284,000 C. $17,750 D. $53,250