Balanced Scorecards Contain a Number of Factors That Are Important

Balanced scorecards contain a number of factors that are important to the success of a business. These factors are often divided into four categories: financial, customer, learning and growth, and internal operations.
Consider the twelve factors that follow. $\begin{array} { | c | l | } \hline \text { 1. } & \text { Market share } \\\hline \text { 2. } & \text { Earnings per share } \\\hline \text { 3. } & \text { Manufacturing cycle efficiency } \\\hline \text { 4. } & \text { Machine downtime } \\\hline \text { 5. } & \text { Number of patents held } \\\hline \text { 6. } & \text { Employee suggestions } \\\hline \text { 7. } & \text { Number of repeat sales } \\\hline \text { 8. } & \text { Levels of inventories held } \\\hline \text { 9. } & \text { Number of vendors used } \\\hline \text { 10. } & \text { Cash flow from operations } \\\hline \text { 11. } & \text { Employee training hours } \\\hline 12 . & \text { Gross margin } \\\hline\end{array}$ Required:
Determine the proper classification (financial, customer, learning and growth, or internal operations) for each of the twelve factors listed.