Job Order Cost Accounting Entries for a Service Business law firm of Tilton and Henderson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during June: June 4 June 4. Charged 680 hours of professional (lawyer) time to the Rucker Co. breech of contract suit to prepare for the trial, at a rate of $210 per hour. 8. 12. Charged 120 hours of professional time for the Rucker trial at a rate of $270 per hour. 16. Received invoice from consultants Wenzel and Lachgar for $47,200 for expert testimony related to the Rucker trial. 24. Applied office overhead at a rate of $55 per professional hour charged to the Rucker case. 30. Paid secretarial and administrative salaries of $31,200 for the month. 30. Used office supplies for the month, $10,600 30. Paid professional salaries of $180,400 for the month. 30. Billed Rucker $336,600 for successful defense of the case. 8. Reimbursed travel costs to employees for depositions related to the Rucker case, $28,500