Classify each of the performance measures below into the most likely of four balanced Scorecard perspectives it relates to 1 Customer wait time 2 Days of employee absences 3. Profit margin 4. Number of new products introduced 5. Employee sustainability sessions attended 6 Length of time raw materials are in inventory 7 Customer satisfaction index 8. Gallons of water reused Garcia Company has two operating departments (Phone and Earbuds) and one service department (Office). Its departmental income statements follow. Indirect expenses and service department expenses consist of rent, utilities, and office department expenses Earbuds $ 55,600 34,100 26,900 Combined $ 185,000 97.800 87.200 GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Sales $ 130,000 Cost of goods sold 63,700 Gross profit 66,300 Expenses Sales salaries 21,200 Supplies used 900 Depreciation-Equipment 1,500 Rent 7,020 Utilities 2,600 Share of office department expenses 10,500 Total expenses 43.720 Income $ 22,50 7,500 400 300 3,780 1,400 4.500 17,880 $ 3,020 28,700 1,300 1,800 10,800 4,000 15.000 61,600 $ 25,600 Required: Prepare a departmental contribution to overhead report Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Direct expenses Total direct expenses Departmental contribution to overhead