Consider the following key performance indicators and classify each indicator according to the balanced scorecard perspective it addresses. Choose from the financial perspective, customer perspective, internal business perspective, and learning and growth perspective.

Number of customer complaints

Number of information system upgrades completed.

Residual income

New product development time

Employee turnover rate

Percentage of products with online help manuals

Customer retention

Percentage of compensation based on performance.

Percentage of orders filled each week.

Gross margin growth

Number of new patents

Employee satisfaction ratings

Manufacturing cycle time (average length of production process)

Earnings growth

Average machine setup time

Number of new customers

Employee promotion rate

Cash flow from operations

Customer satisfaction ratings

Machine downtime

Finished product the s per day per employee.

Percentage of employees with access to upgraded systems.

Wait time per order prior to the start of production.