(Appendix) Amber Company produces custom framing. For one job, the dimensions of the picture were such that the computer-controlled, mat-cutting device could not be used. Amber warned the customer that this was a particularly difficult job, and her normal price would be increased to reflect its difficulty. Amber cut the mat by hand, but the cut was not as straight as she would have liked. So, she threw out the first mat and cut another one. How is the cost of the spoiled mat handled?