EasyKleen, a manufacturer of cleaning products, sets its ben…

EаsyKleen, а mаnufacturer оf cleaning prоducts, sets its benchmark at 90% оf the industry’s best performance. EasyKleen has three critical success factors:Return on total assets (financial performance).Number of quality defects (internal processes).Number of training hours for plant workers (learning and growth). EASYKLEEN COMPANYSummary of Selected Financial InformationFor the Years Ended December 31Balance Sheets20X220X1Accounts receivable100,00080,000Inventory50,00060,000Total assets$400,000$390,000Income Statement20X2Sales$ 1,000,000 (50% are credit sales)Cost of sales$ 500,000Gross margin$ 500,000Operating expenses290,000Interest expense10,000Income tax (50%)100,000Net income$ 100,000  Additional Financial Information   Training expenses$ 30,000 ($15,000 after-tax; 26 hours per employee)   Quality defects350 ppm (parts per million)   Weighted-average cost of capital (WACC)6%If EasyKleen’s target quality defects are 300 ppm (parts per million), did EasyKleen meet the internal processes target?