XYZ Co.s balanced scorecard lists performance measures that belong to the following four perspectives: financial, customer, internal business processes, and learning and growth. Which of the following pairs does NOT belong to the same perspective?

	A.	Hours of in-house training per employee and employee turnover
	B.	Residual income and market share
	C.	Throughput time and manufacturing cycle efficiency
	D.	Customer satisfaction and number of customer complaints