The following are critical success factors for Dell Incorporated: Product manufacturing time Customer perception of order-taking convenience and accuracy Revenue growth Selling expense to sales ratio Number of new manufacturing processes developed Order processing time Materials inventory Training dollars per employee Number of emerging technologies evaluated Customer retention Manufacturing defects Number of new manufacturing processes under development Customer satisfaction with speed of service Gross margin Operating cost ratio Required: Using the four BSC perspectives (learning and growth, internal processes, customer satisfaction, and financial), select these CSFs into the appropriate perspective. Critical Success Factors Product manufacturing time Customer perception of order-taking convenience and accuracy Revenue growth Selling expense to sales ratio Number of new manufacturing processes developed Order processing time Materials inventory Training dollars per employee Number of emerging technologies evaluated Customer retention Manufacturing defects Number of new manufacturing processes under development Customer satisfaction with speed of service Gross margin Operating cost ratio BSC perspectives