E$-$M:$9-14$ Describing the balanced scorecard and identifying key performance indicators for each perspectiveLearning Objective $2$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 the learning and growth perspective.Number of customer complaintsNumber of information system upgrades completedResidual incomeNew product development timeEmployee turnover ratePercentage of products with online help manualsCustomer retentionPercentage of compensation based on performancePercentage of orders filled each weekGross margin growthNumber of new patentsEmployee satisfaction ratingsManufacturing cycle time $($average length of production process$)$Earnings growthAverage machine setup timeNumber of new customersEmployee promotion rateCash flow from operationsCustomer satisfaction ratingsMachine downtimeFinished products per day per employeePercentage of employees with access to upgraded systemWait time per order prior to start of production