Reid Company would like to implement a balanced scorecard performance measurement system. lits senior management team has assembled the measures shown below for possible inclusion in its scorecard.

Required:

For each measure, indicate by placing an X in the appropriate column whether it would most likely be classified in the learning and growth, internal business process, customer, or financial category of the company's balanced scorecard.

$\backslash$table$[[$Item$,$Learning and Growth,Internal Butiness Process,Cuntomer,Financial$],[$Example Employee absenteeismr rate,X$,,,],[1.$ Sales from new customers,,,,$],[2.$ Customer defection rate,,,,$],[3.$ Average fuel cost per sales dollar,,,,$],[4.$ Average number of workplace accidents per employee,,,,$],[5.$ Delivery cycle ime,,,,$],[6.$ Average training hours per employee,,,,$],[7.$ Number of job applicants from under$-$represented groups,,,,$],[8.$ Percent of customers that strongly agree with the statement Your employees treated me courteously",,,,$],[9.$ Return on assets,,,,$],[10.$ Percent of customers Phat strongly agree with the statement "Your company has a superior commitment to product safety.",,,,$],[11.$ Number of modular product designs,,,,$],[12.$ Lost sales due to out$-$ol$-$stock merchandise,,,,$],[13.$ Pounds of waste produced,,,,$],[14.$ Number of customer referrals,,,,$],[15.$ Residual incorse,,,,$],[16.$ Average mentorship hours per employee,,,,$]]$