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 580 hours of professional (lawyer) time at a rate of $150 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, $16,300 14. Charged 270 hours of professional time for the Obsidian trial at a rate of $260 per hour 18. Received invoice from consultants Wadsley and Harden for $56,900 for expert testimony related to the Obsidian trial 27. Applied office overhead at a rate of $75 per professional