For each of the following examples of information, specify whether it would be included in an environmental management accounting system as monetary information (M), physical information (P), or not included in the environmental management accounting system (NA).
1. Gallons of lubricants used in machinery
2. Tons of scrap metal recycled
3. Cost of sulfur used in erasers
4. Cost of wages for plant manager
5. Cost of materials used in lab to neutralize toxins
6. Costs of running a laboratory to develop alternative energy sources
7. Cost of the CEO’s salary
8. Pounds of cardboard recycled
9. Cost of shipping raw materials between company plants
10. Cost to upgrade factory equipment to reduce emissions
11. Cost of wages for quality control inspector
12. Gallons of toxic waste generated
13. Wages of workers to comply with new EPA standards
14. Cost of electricity used to power manufacturing facilities
15. Total kilowatt hours of electricity used