Vancouver manufacturing Ltd. manufactures a variety of high quality electronic components. Data from the last three months are presented below:

	July	August	September
Direct materials partial productivity	0.76	0.77	0.78
Overtime hours worked	60	65	62
Defect rate	1.00%	0.95%	0.92%
On time delivery	97.0%	97.3%	97.0%
Set up time (average in hours)	5.90	5.85	5.80
Number of machine breakdowns	3	2	2
Downtime (hours)	15.0	11.5	11.0
Number of products returned	5	4	3
Throughput time (hours)	10.0	9.8	9.5

You are the controller for Vancouver manufacturing and you are reviewing the performance over the last 3 months. In addition, the controller notes that the company, although it has many detailed performance measures, is considering implementing a balanced scorecard and asks you to identify the measures you think would be most appropriate to include in the balanced scorecard.

Required:

Evaluate the performance of the company and prepare a detailed Balanced Scorecard.