Under a modified wage plan, an employee earns $ 1.00 for each finished unit and is guaranteed $8 per hour as a minimum wage. If the daily quota is 70 units, on a particular day when an employee completes 52 units and works 8 hours, the amount of the make-up guarantee will be: $42 $12 $0 $56 is the name for the accounting system used with lean manufacturing. Back-flush costing Push accounting Value based costing Pooling of interest