Question content area topPart $1$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. $($If there is only one perspective, leave the second field blank.$)$Question content area bottomPart $1$Performance IndicatorPerspective$($s$)$a$.$ Number of customer complaintsCustomerb. Number of information system upgrades completed c$.$ Residual income d$.$ New product development time e$.$ Employee turnover rate