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