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 410 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $241 10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $23,000. 14. Charged 260 hours of professional time for the Obsidian trial at a rate of $260 per hour. 18. Received invoice from consultants Wadsley and Harden for $64,400 for expert testimony related to the Obsidian trial. 27. Applied office overhead at a rate of $45 per professional hour charged to the Obsidian case. 31. Paid administrative and support salaries of $21,400 for the month. 31. Used office supplies for the month, $7,200. 31. Paid professional salaries of $190,800 for the month. 31. Billed Obsidian $324,300 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 98,400 Salaries Payable 98,400 July 10 Work in Process 23,000 Cash 23,000 July 14 Work in Process 67,600 WURA MI PIULESS July 18 64,400 Consultant Fees Payable 64,400 July 27 Work in Process Office Overhead 21,400 July 31 Admin. sal. Office Overhead Cash 21,400 July 31 Supplies Office Overhead 7,200 Supplies 7,200 July 31 Prof. sal. Salaries Payable 190,800 Cash 190,800 July 31 Billed Accounts Receivable 324,300 Fees Earned 324,300 July 31 Cost Cost of Services Work in Process 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. $