I need part B please

Job Order Cost Accounting for a Service Company The law firm of Furlan and Benson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July July 3. Charged 175 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $150 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $12,500. 14. Charged 260 hours of professional time for the Obsidian trial at a rate of $185 per hour. 18. Received invoice from consultants Wadsley and Harden for $30,000 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $62 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $28,500 for the month. 31. Used office supplies for the month, $4,000. 31. Paid professional salaries of $74,350 for the month. 31. Billed Obsidian $172,500 for successful defense of the case. b. How much office overhead is over- or underapplied? Enter your answer as a positive number. $ 143,820 X Underapplied c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is close 23,150 Feedback Check My Work