Brian Linton’s company, United By Blue, sells jewelry and apparel. His company’s plans call for continued expansion into other types of products.

Required
1. How can United By Blue use departmental income statements to assist in understanding and control-ling operations?
2. Are departmental income statements always the best measure of a department’s performance? Explain.
3. Provide examples of nonfinancial performance indicators United By Blue might use as part of a balanced scorecard system of performance evaluation.