(A) Explain how a Balance Scorecard could be used as an appropriate tool to integrate non-financial performance measures. (12 marks) (B) Discuss the major limitations and strengths of the ABC system over traditional method. Also explain four stages of the ABC system. (12 marks) (C) (Drury 2018, p. 403). In April 2010, the Deepwater Horizon drilling rig, which was ultimately under the control of British Petroleum (BP), exploded in the Gulf of Mexico. An oil slick resulted, which lasted for approximately 3 months and caused extensive damage to the environment and coastlines around the Gulf of Mexico. By June 2010, the costs to BP had racked up to $1.25 billion. By September 2010, the total costs had risen to almost $10 billion, with BP setting aside a provision of $20 billion. In January 2011, a US presidential commission squarely laid the blame for the disaster at the door of BP and its contractors. The report cited several systematic failures, short-cuts and sub-standard materials and workmanship as the cause, all of which it attributed to management failures. By 2014, BP had increased the provision to $42 billion