Border Gin $($since Year $1)$ operates a private distillery and makes $6$ different types of gin. Below is data for Years $6$ and $7.$

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Year $6$

Year $7$

udent...

Bottles manufactured

$262,500$

Bottles broken or lost

$1,875$

$1,000$

Bottles sold

$260,625$

$299,000$

Average selling price

$ $35\mathrm{.}00$

$$36\mathrm{.}25$

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Average cost

$$8\mathrm{.}75$

$$9\mathrm{.}69$

nes...

Maximum customer capacity

$6,250$

$6,250$

Man...

Cost to service customers

$$1,500,000$

$ $1,531,250$

Cost per customer

na$...$

Distillery staff

Distillery staff costs

$ $300$

$$306$

$6$

$6$

$$262,500$

$$275,000$

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A

Required

A$.$ Calculate Border Gin's operating income for Year $6$ and Year $7.$ You can round each line total to the nearest dollar. $(12$ marks$)$

B$.$ Is their overall strategy one of value or cost leadership? $(4$ marks$)$

C$.$ Describe the key elements that Border Gin should include in its balanced score card and explain your reasons. Discuss each element of the balanced scorecard in a separate paragraph. $(9$ marks$)$