The following is a list of terms related to performance evaluation. A. Balanced scorecard perspective F. Customer service B. Variance G. Internal process perspective C. Learning and growth perspective H. Ideal standards D. Non-financial measures 1. Currently attainable standards E. Profit margin J. Residual income Instructions: Match each of the following descriptions below with one of the terms above. The difference between total actual costs and total standard costs. [Choose] An efficient level of performance that [Choose ] is attainable with reasonable effort. An approach that incorporates financial and non-financial measures in an integrated system that links performance measurement and a company's strategic goals. [Choose ] A viewpoint employed in the [Choose ] balanced scorecard that emphasizes operational efficiencies.. An evaluation tool that is not based on dollars. [Choose] A viewpoint employed in the balanced scorecard to evaluate the company from the perspective of those people who buy its products and services. [Choose ] < > An optimum level of performance under perfect operating conditions. [Choose] A viewpoint employed in the [Choose ] balanced scorecard to evaluate the research and development efforts of the company. The excess of operating income over [Choose] a minimum acceptable income from operations. The ratio of operating income to sales. [Choose ]