9 4.00 points For the month of July, UP Payroll Services worked 1,950 hours for Dune Motors, 585 hours for Jake's Charters, and 975 hours for Mission Hospital. UP bills clients at $124 an hour; its labor costs are $49 an hour. A total of 3,900 hours were worked in July with 390 hours not billable to clients. Overhead costs of $36,000 were incurred and were assigned to clients on the basis of direct labor-hours. Because 390 hours were not billable, some overhead was not assigned to jobs. UP had $30,000 in marketing and administrative costs. All transactions were on account. Required a. What are the revenues and the cost per client? (Do not round intermediate calculations.) Mission Hospital Jake's Dune Motors Charters Revenue Labor Overhead Margin