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Moses Moonrocks Inc. has developed a balanced scorecard with a measure map that suggests that the number of erroneous shipments has a direct effect on operating profit. The company estimates that every shipment error leads to a reduction of revenue by $3,000 and increased costs of about $2,000. Sales $230,000
Cost of goods sold 150,000
Depreciation expense 30,000
Other expenses 20,000

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Moses Moonrocks Inc. has developed a balanced scorecard with a measure map that suggests that the nu...
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