Step 1: Understanding the Concept:
Level bench terraces are used for soil and water conservation.
They are constructed on slopes to create level areas.
Step 2: Key Formula or Approach:
No specific formula.
Need to understand the use and construction of level bench terraces.
Step 3: Detailed Explanation:
Level bench terraces are used in areas with medium rainfall and highly permeable soils.
This allows water to infiltrate without causing runoff.
They are constructed on steep slopes and are level (slope \(<\) 1%).
Both statements are correct.
However, the reason (construction on steep slopes with level surface) does not explain why they are used in medium rainfall areas with permeable soils.
The reason is related to the function, not the location.
Thus, both A and R are correct, but R is not the correct explanation of A.
Step 4: Final Answer:
Both A and R are correct, but R is NOT the correct explanation of A.
Hence, the correct option is (B).