As for spares, they can be had from
http://www.crc2onlinecatalog.com/misc_carb_parts.htm#Main%20Jets (scroll to the middle of the page) in sizes from 98 to 150, for $3.25 each plus shipping. This seems like a fine deal, unless you need to experiemnt, in which case you may well be on the hook for $60 or more. Still not a huge amount of money, but...
I drilled until I found "rich", and then bought a single set of new jets one size smaller. Total cost for trying four different sizes with drill bits: $12.
For the complete run-down on the board's opinion of drilling, go to
http://www.sohc4.us/forums/index.php?topic=3713.0.
Short version: some people think drilling isn't precise enough; that it can/will make oval holes and also that drilling changes the precise geometry of the inlets. Other people shrug and say "Well, I drilled 'em and they work fine, so I think you're overestimating how precise these things actually are."
My drilling technique was/is to chuck the bit in a vice, using some scraps of soft wood to prevent snapping the bit, and then gently turning the jet down onto it. As long as you're going up one size at a time, this seems to create no problems and results in a mirror-smooth interior surface. Just check for burrs and shavings before tossing them back into the carbs. Oh, and I ended up drilling from the inlet side as it seemed to make centering the jet on the bit a little easier, FWIW.