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Jillian Architecture Company does custom architectural designs for individuals and corporations. The company employs two assistants, who are paid $30 per hour. Clients are billed $100 per hour for the work of the assistants and $150 per hour for Jillian's design services. During the month of July, the assistants spent a total of 300 hours on a Bank job and 200 hours on a custom designed house job. Jillian worked 200 hours, spending 75% of her time on the Bank job and 25% on the house job. There were 100 labor hours that were not billable to clients. Overhead costs of $20,000 were incurred and assigned to clients on the basis of labor hours. Marketing and administrative costs were $35,000.
Compute the revenue and cost for each client.
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