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 400 hours of professional (lawyer) time at a rate of $210 per hour to the Obsidian Co. breech of contract suit to prepare for the trial 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $14,000 14. Charged 130 hours of professional time for the Obsidian trial at a rate of $260 per hour 18. Received invoice from consultants Wadsley and Harden for $68,300 for expert testimony related to the Obsidian trial 27. Applied office overhead at a rate of $70 per professional hour charged to the Obsidian case 31. Paid administrative and support salaries of $26,300 for the month 31. Used office supplies for the month, $8,900 31. Paid professional salaries of $158,100 for the month 31. Billed Obsidian $270,600 for successful defense of the case b. How much office overhead is over- or underapplied? Enter your answer as a positive number. \& c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services. $