eBook Question Content Area Cost of Spoiled Units Lieu Company is a specialty print shop. Usually, printing jobs are priced at standard cost plus 60 percent. Job 631 involved printing 400 wedding invitations with the following standard costs: Direct materials $240 Direct labor 60 Overhead 120 Total $420 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 decided 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