Job Order Cost Accounting for a Service Company 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 670 hours of professional (lawyer) time to the Obsidian Co. breech of contract suit to prepare for the trial, at a rate of $230 per hour.
10. Reimbursed travel costs to employees for depositions related to the Obsidian case, $15,600.
14. Charged 130 hours of professional time for the Obsidian trial at a rate of $270 per hour.
18. Received invoice from consultants Wadsley and Harden for $63,900 for expert testimony related to the Obsidian trial.
27. Applied office overhead at a rate of $80 per professional hour charged to the Obsidian case.
31. Paid administrative and support salaries of $45,400 for the month.
31. Used office supplies for the month, $15,400.
31. Paid professional salaries of $183,600 for the month.
31. Billed Obsidian $378,900 for successful defense of the case.

Required:
a. Provide the journal entries for each of these transactions.
b. How much office overhead is over- or underapplied?