For the month of July, UP Payroll Services worked 1,700 hours for Dune Motors, 510 hours for Jake's Charters, and 850 hours for Mission Hospital. UP bills clients at $120 an hour; its labor costs are $50 an hour. A total of 3,400 hours were worked in July with 340 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 340 hours were not billable, some overhead was not assigned to jobs. UP had $30,600 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.) Dune Motors Jake's Charters Mission Hospital Revenue Labor Overhead Margin $ 0 $ 0 $ 0 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 client: Total cost of services to clients 0 $ 0 Less other costs: Total other costs 0 $ 0