Duncan and Oates provides hair cutting services in the local community

Duncan and Oates provides hair cutting services in the local community. In February, the business incurred the following operating costs to cut the hair of 230 clients:
Hair supplies expense………………………. $ 805
Building rent expense ………………………. 1,150
Utilities………………………………………….. 184
Depreciation on equipment ………………. 46

Duncan and Oates earned $5,200 in revenues from haircuts for the month of February.
Requirements
1. What is the net operating income for the month?
2. What is the cost of one haircut?

Duncan and Oates provides hair cutting services in the local