Suppose you have a $15 gift certificate usable in three different restaurants in which you can eat lunch. Your only goal is to eat in the restaurant so that you can have as much of your $15 left over to take home as cash. This is an example of:

Rediger inc., a manufacturing corporation, has provided the following data for the month of june. the balance in the work in process inventory account was $28,000 at the beginning of the month and $20,000 at the end of the month. during the month, the corporation incurred direct materials cost of $56,200 and direct labor cost of $29,800. the actual manufacturing overhead cost incurred was $53,600. the manufacturing overhead cost applied to work in process was $52,200. the cost of goods manufactured for june was: