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A
Refuse because it's not your job
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B
Help if you reasonably can and it doesn't compromise your own responsibilities or safety, supporting the team
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C
Report them for asking
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D
Agree but then neglect both stations
Why this is the answer
TEAMWORK and FLEXIBILITY: If you're caught up and can reasonably help cover a coworker's station briefly without compromising your own responsibilities or safety, HELPING supports the team. Refusing outright, reporting them for a reasonable request, or agreeing but then neglecting both stations all score poorly. The 476 VEA rewards cooperative team behavior — processing operations run smoothly when employees support each other within reason. Helping a coworker (when you have capacity and it's safe/appropriate) reflects the collaborative attitude USPS values; the operation benefits when team members assist one another to keep all stations covered and mail moving.
Source: USPS 476 VEA — Teamwork, Covering Stations