=+PR 19-1A Entries for costs in a job order cost system obj. 2 June 30. Paid professional salaries of $180,000 for the month.

30. Billed Rucker $380,000 for successful defense of the case.

a. Provide the journal entries for each of the above transactions.

b. How much office overhead is over- or underapplied?

c. Determine the gross profit on the Rucker case, assuming that over- or underapplied office overhead is closed monthly to cost of services.

886 Chapter 19 Job Order Costing