Spotlight Productions has in the past produced just one fairly successful product. Recently, however, a new version of this product has been launched. Development work continues to add a related product to the product list. Given below are some details of the activities during the month of November.
|
Units produced
|
- existing product
|
25,000
|
|
|
- new product
|
5,000
|
|
Cost of units produced
|
- existing product
|
$375,000
|
|
|
- new product
|
$70,000
|
|
Sales revenue
|
- existing product
|
$550,000
|
|
|
- new product
|
$125,000
|
|
Hours worked
|
- existing product
|
5,000
|
|
|
- new product
|
1,250
|
|
Development costs
|
|
$47,000
|
Required
(a) Suggest and calculate performance indicators that could be calculated for each of the four perspectives on the balanced scorecard.
(b) Suggest how this information would be interpreted.