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For the month of July, UP Payroll Services worked 1.900 hours for Dune Motors, 570 hours for Jake's Charters, and 950 hours for Mission Hospital. UP bills clients at $118 an hour, its labor costs are $45 an hour. A total of 3,800 hours were worked in July with 380 hours not billable to clients. Overhead costs of $33,000 were incurred and were assigned to clients on the basis of direct labor-hours. Because 380 hours were not billable, some overhead was not assigned to jobs. UP had $30,500 in marketing and administrative costs. All transactions were on account. Required: a. What are the revenue and cost per client? b. Prepare an income statement for July Complete this question by entering your answers in the tabs below. Required A Required B What are the revenue and the cost per client? (Do not round Intermediate calculations.) Dune Motors Jake's Charters Mission Hospital Revenue Labor Overhead Margin Required B Complete this question by entering your answers in the tabs below. 01:57:41 Required A Required B Prepare an income statement for July. (Do not round intermediate calculations.) UP PAYROLL SERVICES Income Statement For the Month Ending July 31 Less cost of services to clients: Total cost of services to clients Less other costs: Total other costs