eBook Cost of Spoiled Units Lieu Company is a specialty print shop. Usually, printing obs are priced at standard cost plus 60 percent. J with the following standard costs: Direct materials Direct labor Overhead Calculator Print item 63 nvolved printing 500 Ne ding invitations $200 50 100 $350 Total Normally, the invitations would be taken from the machine, the top one inspected for correct wording, spelling, and quality of print, and all of the invitations wrapped in plastic and stored on shelves designated for completed jobs. In this case, however, the technician dedided to go to lunch before inspecting and wrapping the job. He stacked the unwrapped invitations beside the printing press and left. One hour later, he returned and found the invitations had fallen on the floor and been stepped on. It turned out that about 30 invitations were ruined and had to be discarded. An additional 30 invitations were then printed to complete the job. Required: