Tom Muntanga1. Explorers, Limited will adopt a balanced scorecard system next year and has compiled the list of possible performance measures shown below. Select the aspect of the balanced scorecard that matches each performance measure and explain the connection between each performance measure and the aspect of the balanced scorecard system that you matched to that performance measure.Performance MeasureBalanced Scorecard Aspect1. Residual incomeA. Financial (investors)2. Consumer satisfaction B. Learning and growth (employees)3. Employee absenteeismC. Internal business processes4. Increase in profitsD. Customers5. On-time deliveries6. Manufacturing process timeYour response should be at least 200 words in length. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations. For problems, be sure to answer all questions and provide all requested information.2.Skiboards, Inc. has two divisions. The Boards Division makes the board that is made into Skiboards by the Ski Division, but the Board Division can also sell the boards it makes to outside customers. In 2011, The Boards Division reported the following information:Selling price per board$ 52Variable costs per board$ 22Number of boards:Produced in 201110,000Sold to the Ski Division 8,000Sold to outside customers 2,000Sales from the Boards Division to the Ski Division were made at the same price that sales were made to outside customers. The Ski Division incurred an additional $100 per board in variable costs in shaping the boards into Skiboards and then sold the finished Skiboards for $300 each.A. Prepare income statements for the Boards Division, the Ski Division, and for Skiboards, Inc.B. Assume that the Boards Division’s manufacturing capacity is limited to 10,000 boards per year and that next year, the Ski Division wants to buy 9,000 boards from the Boards Division instead of the 8,000 boards that it bought in 2011 (the Boards Division is the only place that the Ski Division can buy these boards). From the standpoint of the company as a whole, should the Boards Division sell the 1,000 additional boards to the Ski Division or continue to sell those boards to outside customers?Your response should be at least 200 words in length. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations. For problems, be sure to answer all questions and provide all requested information.3. The following information is provided by XYZ Corporation: a. The manager of Department X is responsible for generating cash receipts and incurring costs so the corporation can make a profit. This manager is not responsible for decisions about what equipment to buy.b. The manager of Department Y is responsible for operation of the call center where customers order products from the corporation.c. Department Z produces one of the parts that is used to make the products that the corporation sells to consumers.Classify each of these departments as a cost center, a profit center, or an investment center, and explain the classification that you assigned to each department. Your response should be at least 200 words in length. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations. For problems, be sure to answer all questions and provide all requested information.4.The balance sheet for the Sand Dollar division of Stellar Company shows that for 2011 it had operating assets at the beginning of the year of $250,000 and $300,000 at the end of the year. During the year, the division had $14,000 of net operating income on sales of $450,000. A. What is the ROI of the division?B. If sales were $600,000 and net operating income was $30,000 and operating assets at the end of the year were $350,000, what would ROI be? 5.Bienville Company has two operating divisions, and the financial information for each division for 2010 is:Top DivisionBottom DivisionSales $2,000,000$3,500,000Average operating assets1,000,0001,000,000Net operating income180,000210,000Property, plant and equipment475,000400,000Compute ROI for each division. Which manager seems to be doing the best job? Why? Does ROI necessarily the best measure of the performance of these managers? Your response should be at least 200 words in length. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying