During january Broadway consultants worked 1000 hours for Nocando manufacuring 300 hours for Sails Inc and 500 hours for original John's resturans the firms bill clinets at $ 80 an hour and its labor costs are $ 30 an hour, a total of 2000 hours were worked in january with 200 hours not billable to clients overhead costs of $ 30000 were incured and assigned to client on basis of direct labor hours because 200 hours were not billable some overhead was not assigned to jobs, the Broadway consultants had $ 30000 in selling and admin costa all transaction were on account

what are the revenu and cost per client

prepare income statment for january