Calculating income and cost per unit for a service company

Fido Grooming provides grooming services in the local community. In April, Kevin Oliver, the owner, incurred the following operating costs to groom 650 dogs:

Wages

$ 3,900

Grooming supplies expense

1,625

Building rent expense

1,300

Utilities

325

Depreciation on equipment

130

Fido Grooming earned $16,300 in revenues from grooming for the month of April. Requirements

1. What is Fido’s net operating income for April?

2. What is the cost to groom one dog?