Printfast is a small printing company specialises in wedding invitations. Printfast uses an actual job-order costing system. An actual overhead rate is calculated at the end of each month using actual direct labour hours and overhead for the month. Once the actual cost of a job is determined, the customer is billed at actual cost plus 50 per cent. During April, Thomas Sherlock, a good friend of Printfast's owner Jenny Chamber, ordered three sets of wedding invitations for his daughters to be del