The law firm of Furlan and Benson accumulates costs associated with individual cases, using ajob order cost system. The following transactions occurred during July:

Jul.	3	Charged 175 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $150 per hour.
10	Reimbursed travel costs to employees for depositions related to the Obsidian case, $12,500.
14	Charged 260 hours of professional time for the Obsidian trial at a rate of $185 per hour.
18	Received invoice from consultants Wadsley and Harden for $30,000 for expert testimony related to the Obsidian trial.
27	Applied office overhead at a rate of $62 per professional hour charged to the Obsidian case.
31	Paid administrative and support salaries of $28,500 for the month.
31	Used office supplies for the month, $4,000.
31	Paid professional salaries of $74,350 for the month.
31	Billed Obsidian $172,500 for successful defense of the case.