(b) Indicate two key measures you would include in Winslows balanced scorecard in 2019 under each of the four perspectives (6 marks)

(c) Calculate the operating profit of Winslow Ltd in 2018 and 2019 (4 marks)

(d) Calculate the change in operating profit due to growth from 2018 to 2019 (4 marks).

(e) Calculate the change in operating profit due to price recovery from 2018 to 2019 (4 marks)

(f) Calculate the change in operating profit due to productivity from 2018 to 2019 (2 marks).

(g) Analyse and comment on your answer to Requirement (d) to (f) above (3 marks)

Question 1 Not yet answered The following information applies to ALL parts of Balanced Scorecard question. Winslow Ltd makes a special-purpose machine, D4H, used in the textile industry. Winslow Ltd has designed the D4H machine for 2019 to be distinct from its competitors. It has been generally regarded as a superior machine. Winslow Ltd presents the following data for 2018 and 2019: Marked out of 2.00 P Flag question 2018 2019 1. Units of D4H produced and sold 200 210 $40 000 $42 000 300 000 310 000 2. Selling price 3. Direct materials (kilograms) 4. Direct materials cost per kilogram 5. Production capacity in units of D4H $8.80 $9.35 250 250 6. Total conversion costs $2 000 000 $2 025 000 $8 000 $8 100 7. Conversion cost per unit of capacity (row 6 - row 5) Winslow Ltd produces no defective machines but it wants to reduce direct materials usage per D4H machine in 2019. Conversion costs in each year depend on production capacity defined in terms of D4H units that can be produced, not the actual units produced. Required: (a) Identify and briefly explain Winslow's strategy (2 marks) Question 1 Not yet answered The following information applies to ALL parts of Balanced Scorecard question. Winslow Ltd makes a special-purpose machine, D4H, used in the textile industry. Winslow Ltd has designed the D4H machine for 2019 to be distinct from its competitors. It has been generally regarded as a superior machine. Winslow Ltd presents the following data for 2018 and 2019: Marked out of 2.00 P Flag question 2018 2019 1. Units of D4H produced and sold 200 210 $40 000 $42 000 300 000 310 000 2. Selling price 3. Direct materials (kilograms) 4. Direct materials cost per kilogram 5. Production capacity in units of D4H $8.80 $9.35 250 250 6. Total conversion costs $2 000 000 $2 025 000 $8 000 $8 100 7. Conversion cost per unit of capacity (row 6 - row 5) Winslow Ltd produces no defective machines but it wants to reduce direct materials usage per D4H machine in 2019. Conversion costs in each year depend on production capacity defined in terms of D4H units that can be produced, not the actual units produced. Required: (a) Identify and briefly explain Winslow's strategy (2 marks)