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Which of the following is not a type of secondary sources used during the exploratory phase of the research process?
Gallons
A unit of volume used primarily in the United States to measure liquids.
Materials Variance
The difference between the expected cost of direct materials and the actual cost incurred.
Price Variance
The difference between the actual cost of a good or service and its expected or budgeted cost.
Quantity Variance
The difference between the actual quantity of materials or labor used in production and the expected (or standard) quantity, affecting cost and efficiency.
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