The law firm of Tilton and Henderson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July:

July 3.	Charged 660 hours of professional (lawyer) time to the Rucker Co. breech of contract suit to prepare for the trial, at a rate of $220 per hour.
10.	Reimbursed travel costs to employees for depositions related to the Rucker case, $14,800.
14.	Charged 200 hours of professional time for the Rucker trial at a rate of $280 per hour.
18.	Received invoice from consultants Wenzel and Lachgar for $76,100 for expert testimony related to the Rucker trial.
27.	Applied office overhead at a rate of $55 per professional hour charged to the Rucker case.
31.	Paid administrative and support salaries of $33,600 for the month.
31.	Used office supplies for the month, $11,400.
31.	Paid professional salaries of $166,000 for the month.
31.	Billed Rucker $387,700 for successful defense of the case.

a. Provide the journal entries for each of these transactions.

July 3
July 10
July 14
July 18
July 27
July 31 Admin. sal.
July 31 Supplies
July 31 Prof. sal.
July 31 Billed
July 31 Cost

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

c. Determine the gross profit on the Rucker case, assuming that over- or underapplied office overhead is closed monthly to cost of services. $