Kaira is the owner and manager of Kaira's Salon which is a quality beautician that experiences high levels of competition. The salon traditionally provided a range of beauty services to female clients only, including manicure, pedicure and facial treatments. Last year 2021 Kaira decided to expand the operations to include cosmetic services for mans. Most of male beauty services prices are lower (the work is mostly similar) and the time taken per male client is much less. The prices for female clients were not increased during the whole of 2020 and 2021 and the mix of services provided for female clients in two years was the same. The latest financial results are as follows: Position Sales Beautician stuff costs Beauty products - female Beauty products - male Total direct costs (listed above) Gross profit Rent Administration salaries Electricity Advertising Total expenses Profit Measure No of complains No of male client visits No of female client visits No of specialists for female services Required: 2020 $ No of specialists for male services 200 000 65 000 29 000 Kaira is disappointed with her financial results. She thinks the salon is much busier than a year ago and was expected more profit. She has noticed the following extra information: Kaira introduced some non-financial measures of success two years ago: 2021 48 3 425 6 800 5 94 000 106 000 10 000 9 000 7 000 2020 12 0 8 000 4 2000 28 000 78 000 1. Some female clients complained about the change in atmosphere following the introduction of male services, with created tension in the salon. 0 2. Two new stuff were recruited at the start of 2021.The first was a junior beautician to support specialist stuff for the female clients. She was appointed on the salary of $9000 per annum. The second new member of the salon was a specialist for male's services. There no increase in salary in 2021 after a big rise at the start of 2020. 2021 $ 238 000 91 000 27 000 8 000 126 000 112 000 10 000 9 500 8 000 5 000 32 500 79 500 1 i. Asses the financial performance of the Salon using the data above ii. Analyze and briefly comment on the non-financial performance of Kaira's company, under the headings of quality and resource utilization