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 440 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $170 per hour. 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $21,500. 14. Charged 200 hours of professional time for the Obsidian trial at a rate of $250 per hour 18. Received invoice from consultants Wadsley and Harden for $59,200 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $60 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $27,300 for the month. 31. Used office supplies for the month, $9,200. 31. Paid professional salaries of $189,700 for the month. 31. Billed Obsidian $278,300 for successful defense of the case.