Identify three measures that you could use to help the company achieve its plans in each of the BSC (balance score card) perspectives.

P6.6 (Balanced Scorecard) Goodall Corporation makes a wireless computer keyboard called the Blackbird. The following information was compiled for 2010 and 2011. 2010 2011 Number of keyboards sold 28,000 29,500 Plastic used (kilograms) 14,000 15,100 Direct materials costs per kilogram $7 $10 Manufacturing capacity 35,000 35,000 Spoilage 18% 25% Total manufacturing costs $495,000 $585,000 Total customer service costs $152,000 $161,650 Number of customers 608 610 Cost per customer $250 $265 146 PART II USING ACCOUNTING INFORMATION FOR DECISION MAKING, PLANNING, AND CONTROL Due to increases in direct materials costs, Goodall is concerned that the profitability of its Black- bird line is decreasing. The company would like to reduce manufacturing costs and also reduce the amount of materials that are spoiled in a given year. Goodall also wants to grow its customer base more rapidly, as the industry market size for wireless keyboards increased over 25% from 2010 to 2011, but its results did not reflect this growth