For the month of July, UP Payroll Services worked 1,600 hours for Dune Motors, 480 hours for Jakes Charters, and 800 hours for Mission Hospital. UP bills clients at $121 an hour; its labor costs are $48 an hour. A total of 3,200 hours were worked in July with 320 hours not billable to clients. Overhead costs of $30,500 were incurred and were assigned to clients on the basis of direct labor-hours. Because 320 hours were not billable, some overhead was not assigned to jobs. UP had $29,800 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.