For the month of July, UP Payroll Services worked 1700 hours for Dune Motors, 510 hours for Jake's Charters, and 850 hours for Mission Hospital. UP bills clients at $117 an hour, its labor costs are $43 an hour. A total of 3,400 hours were worked in July with 340 hours not billable to clients. Overhead costs of $34,000 were incurred and were assigned to clients on the basis of direct labor hours Because 340 hours were not billable, some overhead was not assigned to jobs. UP had $29,600 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 Ravenue Labor Overhead Margin 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