The following is a list of terms related to performance evaluation.

Balanced scorecard

Variance

Learning and growth perspective

Nonfinancial measures

Customer perspective

Internal process perspective

Ideal standards

Normal standards

Match each of the following descriptions with one of the terms above.

$($a$)$ The difference between total actual costs and total standard costs.

$($b$)$ An efficient level of performance that is attainable under expected operating conditions.

$($c$)$ An approach that incorporates financial and nonfinancial measures in an integrated