The Bell-Co plc produces and sells Computers. It competes and plans to grow by producing highquality Computers but at low cost that are delivered to customers in a timely manner. Being a newly established computers company, Bell-Co plc has to contend with serious competition from its rival companies that deals in computers in the UK. In an attempt to edge its competitors BellCo hire an expert management consultant to analyse the business and to suggest possibilities for improvement. After an intensive review of the business and its operations, the consultant presented his findings to the management of the company. In his presentation, he emphasised a number of key issues that require immediate attention: - Financial performance of the business has suffered recently, with a fall in profit from the previous year of about 30% expected. - Product quality is an issue, as the number of returns due to quality issues has risen to 22% of all computers sold. - A previously implemented reorganisation of the manufacturing process has had the opposite effect, leading to an 8% drop in productivity. - Customers seem to be unhappy with the quality of the product. The frequency of complaints has increased by 18% over the last 12 months. - Market share in their computer market in Middle-East has dropped from 40% to 20%. - Human resources reported an increase in the rate of staff turnover, which has reached a record of 25%, coupled with employee satisfaction dropping to a low of only 28% of staff declaring to be satisfied in their job. The management of The Bell-Co plc is convinced that continuously improving its manufacturing process and having satisfied employees are critical to implementing its strategy in 2022. Required: a) Design a Balanced Scorecard for The Bell-Co plc that includes the four perspectives. Describe two goals for each perspective and briefly explain your answer. (14 marks) b) Explain in details 4 benefits and 4 limitations of the balanced scorecard and briefly comment on them. (16 marks)