E16-17 Fido Grooming provides grooming services in the local community. In April,

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.

Requirement:

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

2. What is the cost to groom one dog?