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 610 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $240 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $22,500. 14. Charged 220 hours of professional time for the Obsidian trial at a rate of $270 per hour. 18. Received invoice from consultants Wadsley and Harden for $61,900 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 $38, 300 for the month. 31. Used office supplies for the month, $12.900. 31. Paid professional salaries of $172,800 for the month. 31. Billed Obsidian $392,600 for successful defense of the case. a. Provide the journal entries for each of the July 3 Work in Process Salaries Payable transactions. July 10 Work in Process Cash July 14 Work in Process Salaries Payable III 0 1 1 1 1 1 July 18 Work in Process Consultant Fees Payable July 27 Work in Process Office Overhead July 31 Admin. sal. Office Overhead Cash July 31 Supplies Office Overhead Supplies July 31 Prof. sal. Salaries Payable Cash July 31 Billed Accounts Receivable Fees Earned July 31 Cost Cost of Services Work in Process Feedback Check My Work b. How much office overhead is over- or underapplied? Enter your answer as a positive number. Overapplied c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services