Which of the Following Is Not an Example of Physical

question 67

Multiple Choice

Which of the following is not an example of physical trace data?

• A) Pathways in the grass at a park
• B) Worn benches in a lounge
• C) Signs covering a telephone pole
• D) Social media likes

---

Definitions:

Raw Materials Price Variance

A measure of the difference between the actual cost of raw materials and the expected (standard) cost.

Labor Efficiency Variance

The difference between the budgeted and actual hours worked, multiplied by the standard labor rate, indicating efficiency in labor usage.

Variable Overhead Rate Variance

The difference between the actual variable overhead incurred and the expected (standard) variable overhead rate multiplied by the actual activity level.

June

The sixth month of the year in the Gregorian calendar, often associated with the start of summer in the northern hemisphere.