For the month of July, UP Payroll Services worked 2,300 hours for Dune Motors, 690 hours for Jakes Charters, and 1,150 hours for Mission Hospital. UP bills clients at $119 an hour; its labor costs are $45 an hour. A total of 4,600 hours were worked in July with 460 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 460 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 revenues and the cost per client? (Do not round intermediate calculations.)

b. Prepare an income statement for July. (Do not round intermediate calculations.)