Following Is Information for Last Period for Miracle Rest Resort

Essay

Following is information for last period for Miracle Rest Resort:
Resort occupancy rate 82%
Percent repeat customers 55%
Revenue from operations $5,132,200
Operating costs $4,866,445
Pretax profits $265,755
Tax rate 20%
Cost of capital 7%
Required rate of return 10%
Average assets $5,135,100
a)Select two measures that could be used for the financial perspective of the balanced scorecard and provide their calculations for Miracle Rest Resort.
b)Identify two nonfinancial measures. Link each one to a balanced scorecard perspective and explain your choice.