Reference: 12-02
the Following Data Are Available for the South

Reference: 12-02
The following data are available for the South Division of Redride Products, Inc. and the single product it makes: $$\begin{array} { | l | l | } \hline \text { Unit selling price } & \$ 20 \\\hline \text { Variable cost per unit } & \$ 12 \\\hline \text { Annual fixed costs } & \$ 280,000 \\\hline \text { Average operating assets } & \$ 1,500,000 \\\hline\end{array}$$
-The balance scorecard approach usually includes all of the following categories of measures except:

A) financial measures.
B) direct material measures.
C) internal business process measures.
D) learning and growth measures.