Border Gin (since Year 1) operates a private distillery and makes 6 different types of gin. Below is data for Years 6 and 7. Year 6 Year 7 Bottles manufactured 262,500 300,000 Bottles broken or lost 1,875 1,000 Bottles sold 260,625 299,000 Average selling price $ 35.00 $ 36.25 Average cost $ 8.75 $ 9.69 Maximum customer capacity 6,250 6,250 Cost to service customers $ 1,500,000 $ 1,531,250 Cost per customer $ 300 $ 306 Distillery staff 6 6 Distillery staff costs $ 262,500 $ 275,000 The Average cost per bottle incorporates broken/lost bottles. Required Calculate Border Gin's operating income for Year 6 and Year 7. You can round each line total to the nearest dollar. (12 marks) Is their overall strategy one of value or cost leadership? Explain. (4 marks) 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)