For the month of July, UP Payroll Services worked 2,250 hours for Dune Motors, 675 hours for Jake's Charters, and 1,125 hours for Mission Hospital. UP bills clients at $119 an hour, its labor costs are $43 an hour. A total of 4,500 hours were worked in July with 450 hours not billable to clients. Overhead costs of $42,000 were incurred and were assigned to clients on the basis of direct labor-hours. Because 450 hours were not billable, some overhead was not assigned to jobs. UP had $29,700 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 Prepare an income statement for July. (Do not round intermediate calculations.) UP PAYROLL SERVICES Income Statement For the Month Ending July 31 1 ees rost nf services to clients 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 Revenue Labor Overhead Margin $ 0 $ 0 $ Required B