Westwood Corporation makes a high-end kitchen range hood, KE8 and is proud of the high quality product it produces and the high skill level of its employees. Westwood produces no defective units, but it wants to reduce direct materials usage per unit of KE8 in 2022. Manufacturing conversion costs in each year depend on production capacity defined in terms of KE8 units that can be produced. Selling and customer-service costs depend on the number of customers that the customer and service functions are designed to support. Westwood has 23 customers in 2021 and 25 customers in 2022. The industry market size for high-end kitchen range hoods increased 5% from 2021 to 2022. Westwood presents the following data for the years 2021 and 2022 in Appendix A. Westwood's president recently read an article on how the implementation of a balanced scorecard tool is better than just using financial performance measures for motivating and bonus plans for employees. He hired a consultant to prepare a strategy map and balanced scorecard (Appendix B). Required: 1 a) State the generic strategy the firm is focused on, support your answer using case facts b) Calculate the change in operating income for the two fiscal periods. c) Including any other factors that should be considered, has Westwood has been successful in its current strategy? 2. Explain to the President what a strategy map is, what cause-and-effect outcome the map will have on the firm, and how it relates to its strategy and the balanced scorecard? Support your answer by providing examples in your answer if applicable 3. Comment and make four recommendations or improvements to the balanced scorecard the consultant prepared. Westwood Corporation presents the following data for 2021 and 2022: Bazanced scorecard