Wi Print m Cost of Spoled Units Ueu Company is a specialty print shop. Usually, printing >obs are priced at strdore cost pus 30 percent, 00 631 mded printng 400 wedon9 monument oloradedam Direct materials Direct labor Overhead $240 60 120 $420 Total Normally, the invitations would be take wording, seling, and quality of arnt, and as of t the technician decided to go to lunch before inspecting and wrepping the job. He stacked the turned out that about 60 invitations were ruined and had to be discarded. An addibional 60 Invitations were then prieted to compiete the from the machine, the top one inspected for comect unwrapped Inwitations bewide the prining press and ien, One hour ater, he returmed and found the nutaons ed and a1 ofth..venon. d te and tered on h or . Calculate the cost of the spoiled invitations. If required, round your answer to the nearest cent 63 2. What is the price of Job 631 630X 3. Suppose that another job, 705, also required 400 wedding invitations. The standard costs a experience that witing this nk color to print correctly identical to those of Seb 631. Howeves Job 705 requirned an unusual coar discarded due to ures trial and error. In the case of 2ob 705, the mt 60 teens had to be rest round your answer to the . 63 4, what is the price of Job 705? If requrodreund your answer to the reame cent. spoilage. Refer to Cormerstone 5.4 for the way to account for whichever spolage t 1. First it must be decided if this is normal spoilage or abnormal 2. Normal spoilage is expected due to the nature e, the typia' production AN ernal 3. Decide if this is normal spoilage or abnormal spolage and calculabe the cost of the spoiage 4The price of the job depends on your decision in Requrement 3. It wm ener de the cost of-age or will only bethe cost ofthe pob e process. ASnormal spol-isdoe to the enacting nature of . parte irpt aate