Fido Grooming provides grooming services for pets. In April, the company earned $ 16,300 in revenues and incurred the following operating costs to groom 650 dogs:

Wages ...............................................................$ 3,900

Grooming Supplies Expense .........................    1,625

Building Rent Expense ...................................    1,300

Utilities Expense .............................................       325

Depreciation Expense—Equipment .............      130

Requirements

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

2. What is the cost of service to groom one dog?