108. Match the appropriate balanced scorecard perspectives (a) through (d) with the following measurements of performance:
(a) Financial
(b) Customer
(c) Internal process
(d) Innovation/learning
__________ (1) Customer satisfaction rating
__________ (2) Product costs
__________ (3) Labor hours per order
__________ (4) Cash flow
__________ (5) Employee turnover
__________ (6) Net income
__________ (7) Cycle time
__________ (8) Number of patents
109. Match the appropriate shared cost categories with the appropriate allocation bases (a) through (e):
(a) Square footage of floor space.
(b) Number of employees in department.
(c) Sales in department.
(d) Time spent/used in department.
(e) Number of items processed.
(f) Not an allocated cost.
__________ (1) Office expense
__________ (2) Utilities expense
__________ (3) Payroll processing costs
__________ (4) Cleaning costs
__________ (5) Rent
__________ (6) Advertising
__________ (7) Depreciation on departmental equipment
__________ (8) Data processing costs