Job Order Cost Accounting for a Service Business 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 420 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $190 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $26,300. 14. Charged 270 hours of professional time for the Obsidian trial at a rate of $300 per hour. 18. Received invoice from consultants Wadsley and Harden for $60,700 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $65 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $31,800 for the month. 31. Used office supplies for the month, $10,800. 31. Paid professional salaries of $169,400 for the month. 31. Billed Obsidian $334,000 for successful defense of the case.