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 $490$ 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, $$16,700.$

$14.$ Charged $250$ hours of professional time for the Obsidian trial at a rate of $$290$ per hour.

$18.$ Received invoice from consultants Wadsley and Harden for $$72,800$ for expert testimony related to the Obsidian trial.

$27.$ Applied office overhead at a rate of $$40$ per professional hour charged to the Obsidian case.

$31.$ Paid administrative and support salaries of $$21,000$ for the month.

$31.$ Used office supplies for the month, $$7,100.$

$31.$ Paid professional salaries of $$171,600$ for the month.

$31.$ Billed Obsidian $$353,900$ for successful defense of the case.

b$.$ How much office overhead is over$-$ or underapplied? Enter your answer as a postate 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.