The point value for degree $4$ of the job characteristic Mental Effort is $180$ points.The job evaluation score for each of the following jobs is calculated by adding the points for each characteristic at the given level:Accountant I: Skill level $2(100$ points$)+$ Mental Effort level $2(120$ points$)+$ Physical Effort level $2(50$ points$)+$ Responsibility level $1(60$ points$)+$ Working Conditions level $2(40$ points$)=370$ pointsAccountant II: Skill level $3(200$ points$)+$ Mental Effort level $3(180$ points$)+$ Physical Effort level $2(50$ points$)+$ Responsibility level $2(120$ points$)+$ Working Conditions level $1(20$ points$)=570$ pointsAccountant III: Skill level $4(300$ points$)+$ Mental Effort level $3(180$ points$)+$ Physical Effort level $2(50$ points$)+$ Responsibility level $3(160$ points$)+$ Working Conditions level $1(20$ points$)=710$ pointsAccounting Manager: Skill level $4(300$ points$)+$ Mental Effort level $4(180$ points$)+$ Physical Effort level $3(75$ points$)+$ Responsibility level $4(200$ points$)+$ Working Conditions level $1(20$ points$)=775$ points