Compute ne me cost per unit of the pager. Part B Joey's Recording Studio rents studio time to musicians in 2-hour blocks. Each session inchides the use of the studio facilities, a digital recording of the performance, and a professional music producer/mixer. Anticipated annual volume is 16,000 sessions. The company has invested $8,000,000 in the studio and expects a return on investment (ROI) of 15%. Budgeted costs for the coming year as follows: Per Session Total Direct materials $190 Direct labor $110 Variable overhead $85 Fixed overhead $3,300,000 Variable selling and administrative Fixed selling and administrative $1,340.000 $75 Required: (a) Determine the total cost per session (b) Determine the desired ROI per session (c) Calculate the mark-up percentage on the total cost per session. (d) Calculate the target price per session. ho