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 470 hours of professional (lawyer) time at a rate of $180 per hour to the Obsidian Co. breech of contract suit to prepare for the triat 10. Reimbursed travel costs to employees for depositions related to the Obsidlan case, $16,000 14. Charged 330 hours of professional time for the Obsidian trial at a rate of $270 per hour 18. Received invoice from consultants Wadsiey and Harden for $61,800 for expert testimony related to the Obsidian trial 27. Applied office overhead at a rate of $70 per professional hour charged to the Obsidian case 31. Paid administrative and support salaries of $39,800 for the month 31. Used office supplies for the month, 513,400 31. Paid professional salaries of $185,300 for the month 31. Buled Obsidian $350,400 for successful defense of the case 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 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, 1