In order to achieve enormous savings of time and effort, the Gilbreths' goal was to maximize in how individual tasks were being performed across tasks.

efficiency

Explanation:

Lillian Gilbreth along with her husband Frank highlighted the importance of regulations and consistent effort in the workplace. They focused primarily on "efficiency". As the leader of an organization, the primary aim needs to be focused on enhancing and increasing the efficiency of every employee. Increasing efficiency helps in an increase in profit and motivates the employees to do the work.

$186,000

Explanation:

Costs to be accounted for as follows:

Cost of ending work in process inventory $ 28,000

Add Cost of units transferred out $158,000

Total cost accounted for $186,000

Therefore the total cost to be accounted for under the weighted-average method would be: $186,000