Crystal Cleaners provides dry cleaning services. Each job takes approximately 2 hours. The company anticipates 8,000 jobs annually. They have invested $2,000,000 in their facilities and expect an ROI of 20%. The budgeted costs for the coming year are shown below:

Cost Item	Per Job ($)	Total ($)
Direct Materials (Cleaners)	10	80,000
Direct Labor (Staff)	30	240,000
Variable Overhead	5	40,000
Fixed Overhead	-	400,000
Variable Selling & Admin Expenses	3	24,000
Fixed Selling & Admin Expenses	-	120,000

Required:

1. Determine the total cost per job.
2. Calculate the desired ROI per job.
3. Compute the target price per job.