Exercise $25\mathrm{.}9($Static$)$ Balanced Scorecard Matching $($LO$25-5)$

Required:

Match each of the following performance measures with one of the four perspectives of the balanced scorecard $($Financial$$F$,$ Customer$$C$,$ Business Process$$B$,$ or Learning and Growth$$L$)$:

a$.$ Direct labor efficiency variance.b$.$ After$-$tax profits.c$.$ Customer turnover per sales dollar.d$.$ Parts per million defects.e$.$ Employee turnover.f$.$ Overhead spending variance.g$.$ Scrap and rework.h$.$ Residual income.i$.$ On$-$time deliveries.j$.$ Employee satisfaction.k$.$ Sales per employee.l$.$ Percent of customer leads turned into sales.m$.$ Returns and warranty work.