The DJ 500 is a pistol that is favoured by many Olympic shooting competitors due to its low cost design This case study focuses on the pistol's use in shooting competitions Pro arms FACTORY makes no warranties on their DJ 500 pistols Instead, they insist on sourcing the highest quality raw materials and craftsmanship Due to the artisanal nature of the production process, they estimate their costs on capacity instead of historical costs or actual activity Only the most reputable gun dealers can be found in the Pro arms factory marketplace Their analysis suggests that only around 45 gun suppliers are in Australia and international trade restrictions make the export of firearms difficult and costly The following table relates to Proarms Ltd's performance data for 2019 and 2020 Financial Data 2019 2020 Customers 35 40 Units produced and sold 350 400 Selling price $3,000 $3,150 Direct Materials (kg) 3000 3200 DM cost per kilogram $19 50 $20 Practical manufacturing capacity (units) 450 450 Total conversion costs $39,600 $40,000 Conversion indirect overhead cost per unit of capacity $88 $90 Customer service capacity (customers) 45 45 Total selling and customer service costs $33,750 $31,500 Selling and customer service cost allocation rate per customer $750 $750 Other performance data Staff training days 50 85 Defective components returned to suppliers 250 50 Deliveries to customers delayed due to supplier problems 15 $2 Direct Materials (kg) wasted due to production problems 500 75 Hours spent in quality checks of direct materials received 750 250 Turnover of staff 10 5 Innovation workshop days for staff to attend 2 10 Staff suggestions for improvements 5 15 Sold items returned by customers 150 125 Repeat orders by customers 200 180 Positive reviews by shooters in online forums 150 100 Provide and report comparative analysis for each of Pro Arms LTD's four balanced scorecard perspectives Thus, include reconciliation of Pro Arms LTD'S profitability between 2019 and 2020, using the variances applicable to growth and productivity strategies

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The DJ-500 is a pistol that is favoured by many Olympic shooting competitors due to its low-cost design. This case study focuses on the pistol's

The DJ-500 is a pistol that is favoured by many Olympic shooting competitors due to its low-cost design. This case study focuses on the pistol's use in shooting competitions. Pro arms FACTORY makes no warranties on their DJ-500 pistols. Instead, they insist on sourcing the highest quality raw materials and craftsmanship. Due to the artisanal nature of the production process, they estimate their costs on capacity instead of historical costs or actual activity. Only the most reputable gun dealers can be found in the Pro arms factory marketplace. Their analysis suggests that only around 45-gun suppliers are in Australia and international trade restrictions make the export of firearms difficult and costly.

The following table relates to Proarms Ltd's performance data for 2019 and 2020:

Financial Data	2019	2020
Customers	35	40
Units produced and sold	350	400
Selling price	$3,000	$3,150
Direct Materials (kg)	3000	3200
DM cost per kilogram	$19.50	$20
Practical manufacturing capacity (units)	450	450
Total conversion costs	$39,600	$40,000
Conversion indirect overhead cost per unit of capacity	$88	$90
Customer service capacity (customers)	45	45
Total selling and customer service costs	$33,750	$31,500
Selling and customer service cost allocation rate per customer	$750	$750
Other performance data
Staff training days	50	85
Defective components returned to suppliers	250	50
Deliveries to customers delayed due to supplier problems	15	$2
Direct Materials (kg) wasted due to production problems	500	75
Hours spent in quality checks of direct materials received	750	250
Turnover of staff	10	5
Innovation workshop days for staff to attend	2	10
Staff suggestions for improvements	5	15
Sold items returned by customers	150	125
Repeat orders by customers	200	180
Positive reviews by shooters in online forums	150	100

Provide and report comparative analysis for each of Pro Arms LTD's four balanced scorecard perspectives. Thus, include reconciliation of Pro Arms LTD'S profitability between 2019 and 2020, using the variances applicable to growth and productivity strategies.