Almas Recording Studio rents studio time to musicians in 2-hour blocks. Each session includes the use of the studio facilities, a digital recording of the performance, and a professional music producer/mixer. Anticipated annual volume is 1,290 sessions. The company has invested $2,335,000 in the studio and expects a return on investment (ROI) of 19%. Budgeted costs for the coming year are as follows.

		Per Session			Total
Direct materials (CDs, etc.)		$ 20.11
Direct labor		$397.00
Variable overhead		$ 55.00
Fixed overhead					$1,229,370
Variable selling and administrative expenses		$ 39.00
Fixed selling and administrative expenses					$650,160

Determine the total cost per session