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

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