For the month of July, UP Payroll Services worked 1,700 hours for Dune Motors, 510 hours for Jakes Charters, and 850 hours for Mission Hospital. UP bills clients at $121 an hour; its labor costs are $40 an hour. A total of 3,400 hours were worked in July with 340 hours not billable to clients. Overhead costs of $31,000 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 $29,800 in marketing and administrative costs. All transactions were on account.

Required:

a. What are the revenue and cost per client

	Dune Motors	Jakes Charters	Mission Hospital
Revenue	?	?	?
Labor	?	?	?
Overhead	?	?	?
Margin	?	?	?

b. Prepare an income statement for July.