The law firm of Furlan and Benson accumulates costs associatedwith individual cases, using a job order cost system. The followingtransactions occurred during July:

July 3.	Charged 420 hours of professional (lawyer) time to the ObsidianCo. 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 tothe Obsidian case, $18,500.
14.	Charged 310 hours of professional time for the Obsidian trialat a rate of $260 per hour.
18.	Received invoice from consultants Wadsley and Harden for$77,900 for expert testimony related to the Obsidian trial.
27.	Applied office overhead at a rate of $70 per professional hourcharged to the Obsidian case.
31.	Paid administrative and support salaries of $36,300 for themonth.
31.	Used office supplies for the month, $12,300.
31.	Paid professional salaries of $189,600 for the month.
31.	Billed Obsidian $331,900 for successful defense of thecase.

a. Provide the journal entries for each ofthese transactions. If an amount box does not require an entry,leave it blank.

July 3	Work in Process
	Salaries Payable
July 10	Work in Process
	Cash
July 14	Work in Process
	Salaries Payable
July 18	Work in Process
	Consultant Fees Payable
July 27	Work in Process
	Office Overhead
July 31 Admin. sal.	Office Overhead
	Cash
July 31 Supplies	Office Overhead
	Supplies
July 31 Prof. sal.	Salaries Payable
	Cash
July 31 Billed	Accounts Receivable
	Fees Earned
July 31 Cost	Cost of Services
	Work in Process

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

c. Determine the gross profit on the Obsidiancase, assuming that over- or underapplied office overhead is closedmonthly to cost of services.
$