The company is exploring the use of activity-based costing technique to allocate the nonmanufacturing overhead. The accounts department has gathered the following estimated monthly information: c. Design a balanced scorecard for the company. Explain and highlight your key considerations when designing the scorecard and the key performance indicators (with examples of measures in each perspective) for the division. If necessary, you may use any reasonable assumed figures. (20 marks) The company is exploring the use of activity-based costing technique to allocate the nonmanufacturing overhead. The accounts department has gathered the following estimated monthly information: c. Design a balanced scorecard for the company. Explain and highlight your key considerations when designing the scorecard and the key performance indicators (with examples of measures in each perspective) for the division. If necessary, you may use any reasonable assumed figures. (20 marks)