For the month of July, UP Payroll Services worked 1,850 hours for Dune Motors, 555 hours for Jake's Charters, and 925 hours for Mission Hospital. UP bills clients at $115 an hour; its labor costs are $44 an hour. A total of 3,700 hours were worked in July with 370 hours not billable to clients. Overhead costs of $34,500 were incurred and were assigned to clients on the basis of direct labor-hours. Because 370 hours were not billable, some overhead was not assigned to jobs. UP had $30,700 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.)