Countless Measures Could Be Captured and Reported to Managers

Countless measures could be captured and reported to managers.The best measures are SMART: specific,measurable,actionable,relevant,and timely.Listed below are examples of poorly constructed performance measures.For each component of SMART,provide two better measures for the following poorly constructed performance measures.
$\begin{array}{|l|l|l|l|}\hline \textbf{SMART} & \textbf{Process} & \textbf{Measure} \\&\textbf{Measured}&\textbf{Poor}& \textbf{Better measures} \\\text{Specific} & \text{Production} & \text{Number of defects} & \#1. \\\hline & & & \#2. \\\hline\text{Measurable} & \text{Inventory} & \text{Errors made} & \#1. \\\hline & & & \#2. \\\hline \text{Actionable} & \text{Division A} & \text{Profit margin} & \#1. \\\hline & & & \#2. \\\hline\text{Relevant} & \text{Sales} & \text{Earnings per share} & \#1. \\\hline & & & \#2. \\\hline \text{Timely} & \text{Production} & \text{Last year's defect rate} & \#1. \\\hline & & & \#2. \\\hline \end{array}$