Refer to the data in Problem 13.21.

1.  Express Mejorar’s strategy as a series of if-then statements. What does this tell you about Balanced Scorecard measures?
2. Prepare a strategy map that illustrates the relationships among the likely strategic objectives.

2014 2016 Theoretical annual capacity* Actual production** Market size (in units sold) Production hours available (40 workers) Very satisfied customers Actual cost per unit Days of inventory Number of defective units 249,600 249,600 234,000 1,300,000 208,000 1,300,000 104,000 104,000 83,200 140,400 S325 S260 15.6 7.8 5,200 13,000 104 Total worker suggestions Hours of training Selling price per unit Number of new customers 312 260 1,040 $195 $195 5,200 26,000