Duncan and Oates provides hair-cutting services in the local community. In February, the business cut the hair of 230 clients, earned $ 5,200 in revenues, and incurred the following operating costs:
Hair Supplies Expense ........... $ 805
Building Rent Expense .......... 1,150
Utilities Expense .............. 184
Depreciation Expense—Equipment ..... 46
What was the cost of service to provide one haircut?