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Which of the following would not be considered a business tort?
Labor Efficiency Variance
A metric that assesses the difference in actual versus budgeted labor hours used, valued at the standard wage rate, to gauge workforce productivity.
Work in Process Account
An account that tracks the costs associated with partially completed goods in the manufacturing process.
Raw Materials Account
An account used to track the costs of raw materials that are purchased but not yet used in production.
Finished Goods Inventory
The stock of completed products that are ready to be sold but have not yet been purchased or distributed to customers.
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