Construct a Balanced Scorecard for the following scenario. Be sure to articulate the linkages among the metrics in the different categories. Traditionally, steel purchasers fall into one of two groups. Very large customers such as automobile and appliance manufacturers fall into the first category. These customers purchase steel from mills and have it delivered to processors for cutting to specification. They might also buy direct from one or more of the approximately 3,500 steel processors or from wholesalers (normally called service centers). In all three instances, the cut steel is delivered to the customer, often on a just-in-time basis. The second group comprises smaller-volume firms such as metal stampers and fabricators. Firms that make equipment, agricultural tools, and heating and air conditioning units also fall into the second group. These small to midsized companies, which purchase steel as both contract customers and spot buyers, but in relatively small quantities, also tend to have extensive needs for special alloy steels and odd sizes. For the past decade, the variety of the steel demanded has steadily trended up, while the average lot size has trended down. These trends, which partly reflect increased customization and the growth of the just-in-time philosophy, are expected to continue, if not accelerate.