Consider the following five key performance indicators $($KPIs$)$: $(1)$ return on equity; $(2)$ earnings per share; $(3)$ process error rates; $(4)$ process delay time; $(5)$ order$-$delivery time. Of these five KPIs, how many are non$-$financial measures?

Select one:

a$.4$

b$.1$

c$.2$

d$.3$