Rutland Business Services $($RBS$)$ provides miscellaneous consulting and services to local businesses. In August, RBS worked for three clients. It worked $270$ hours for Selden Contracting, $170$ hours for Moenhart Insurance, and $230$ hours for Englewood Medical Center. RBS bills clients at $$500$ an hour; its labor costs are $$125$ an hour. A total of $750$ hours were worked in August with $80$ hours not billable to clients. Overhead costs of $$60,000$ were incurred and were assigned to clients on the basis of direct labor$-$hours. Because $80$ hours were not billable, some overhead was not assigned to jobs. RBS had $$57,000$ in marketing and administrative costs. All transactions were on account.

Required:

What are the revenue and cost per client?

Prepare an income statement for August.