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 to the Obsidian Co. breach of contract suit to prepare for the trial, ata rate of $150 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $18,700 14. Charged 210 hours of professional time for the Obsidian trial at a rate of $270 per hour 18. Received Invoice from consultants Wedsley and Harden for 576,300 for expert testimony related to the Obsidian trial. 27 Applied office overhead at a rate of $75 per professional hour charged to the Obudhan con 31. Paid administrative and support salaries of 532.500 for the months 01 Used office supplies for the month, 511,000 31. Paid professional salanes of $183,900 for the month 31 Billed Obsidian S293,500 for successful defense of the case a. Provide the journal entries for each of these transactions. If an amount box does not require an entry leave it blank July 3 Work in Process Salaries Payable July 10 July 14 July 18 > July 27 III II II II II II II II II II II II II II II II II II July 31 Admin. sal July 31 Supplies July 31 Prof. sal July 31 Billed July 31 Cost 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