For the month of July, UP Payroll Services worked 2,100 hours for Dune Motors, 630 hours for Jake's Charters, and 1,050 hours for Mission Hospital. UP bills clients at $121 an hour; its labor costs are $50 an hour. A total of 4,200 hours were worked in July with 420 hours not billable to clients. Overhead costs of $38,000 were incurred and were assigned to clients on the basis of direct labor-hours. Because 420 hours were not billable, some overhead was not assigned to jobs. UP had $30,900 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 Required A Required B What are the revenue and the cost per client? (Do not round intermediate calculation Dune Motors Jake's Charters Mission Hospital Revenue Labor Overhead Margin CA UP PAYROLL SERVICES Income Statement For the Month Ending July 31 Revenue from clients Less cost of services to clients: 0 Total cost of services to clients $ 0 Less other costs: Total other costs