Job Order Cost Accounting Entries for a Service Business

The law firm of Tilton and Henderson accumulates costs associated with individual cases, using ajob order cost system. The following transactions occurred during June:

June 4.	Charged 540 hours of professional (lawyer) time to the Rucker Co. breech of contract suit to prepare for the trial, at a rate of $240 per hour.
8.	Reimbursed travel costs to employees for depositions related to the Rucker case, $23,700.
12.	Charged 140 hours of professional time for the Rucker trial at a rate of $280 per hour.
16.	Received invoice from consultants Wenzel and Lachgar for $73,300 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 $26,600 for the month.
30.	Used office supplies for the month, $9,000.
30.	Paid professional salaries of $167,200 for the month.
30.	Billed Rucker $346,600 for successful defense of the case.

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

June 4
June 8
June 12
June 16
June 24
June 30 Admin. sal.
June 30 Supplies
June 30 Prof. sal.
June 30 Billed
June 30 Cost

b. How much office overhead is over- or underapplied? Enter your answer as a positive number. $SelectOverappliedUnderappliedCorrect 2 of Item 2

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