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Mannitou Company Made the Following Predictions for 2016 Job A2 (Which Was Started and Completed in June) Used

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Mannitou Company made the following predictions for 2016:  Factory overhead costs $300,000 Direct labor hours 50,000 hours  Machine hours 100,000 hours \begin{array}{lr}\text { Factory overhead costs } & \$ 300,000 \\\text { Direct labor hours } & 50,000 \text { hours } \\\text { Machine hours } & 100,000 \text { hours }\end{array} Job A2 (which was started and completed in June) used 3,000 direct labor hours, 2,000 machine hours, and $57,000 of prime costs.
If factory overhead is applied based on direct labor hours, the cost of Job A2 for the Mannitou Company is


Definitions:

Positive Reinforcement

is a behavioral strategy that involves rewarding a desirable behavior to increase the likelihood of its recurrence.

Negative Reinforcement

A behavioral training technique where the removal of an undesirable or unpleasant stimulus following a particular behavior increases the likelihood of that behavior being repeated in the future.

Negative Punishment

Negative punishment, a concept in behavioral psychology, involves the removal of a desirable stimulus following an unwanted behavior, aiming to decrease that behavior's occurrence.

Positive Punishment

Adding an undesirable stimulus to decrease the likelihood of a behavior occurring again.

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