Q$5)$ The Balanced Scorecard was developed because:$-$a$)$ Property, Plant, & Equipment have become more important aspects in delivering value to customersion b$)$ Human capital has become a more significant component of business success and strategyc$)$ Acquisitions and mergers can only exist within the framework provided by the Balanced Scorecard d$)$ International competition demands that companies offer their products at a lower sale price per unit e$)$ Tangible assets have taken a much more predominant role in determiningcompany strategy