Classify each of the following key performance indicators according to the balanced scorecard perspective it addresses. Choose from financial perspective, customer perspective, internal business perspective, or learning and growth perspective.
a. Return on Investment (ROI)
b. New product development time
c. Employee turnover rate
d. Percentage of products with online help manuals
e. Customer satisfaction survey ratings
f. Downtime (the amount of time service is not available)
g. Percentage of orders filled each week
h. Gross margin growth
i. Number of new patents
j. Employee satisfaction ratings
k. Number of customer complaints
l. Number of information system upgrades completed