For each of the following measures that could be incorporated into a balanced scorecard, identify which of the four balanced scorecard perspectives it would most likely belong to.
a. Training hours per employee
b. Average time to answer a customer complaint
c. Gross profit
d. Number of new products in development
e. Number of defective units produced
f. Percentage of orders delivered on or before due date
g. Employee turnover
h. Number of new customers
i. Market share
j. Return on investment