The following First Quarter projected information is provided for Colossal Marketing, a Service Business that provides creative services to its clients:

1. In January it is expected that the Business will complete 260 hours of work for its clients and charge them an average rate of $120 / Hr
2. In February it is expected that the Business will complete 280 hours of work for its clients and charge them an average rate of $125 / Hr
3. In March it is expected that the Business will complete 250 hours of work for its clients and charge them an average rate of $110 / Hr