digital recording of the performance, and a professional music producer$/$mixer$.$ Anticipated annual volume is $1,100$ sessions. The company has invested $$1,968,340$ in the studio and expects a return on investment of $25\%.$ Budgeted costs for the coming year are as follows:

$\backslash$table$[[,$Per Session,Total$],[$Direct materials $($tapes$,$ CDs$,$ etc.$),$$$25,],[$Direct labour,$390,],[$Variable overhead,$50,],[$Fixed overhead,$$1,028,500,],[$Variable selling and administrative expenses,$50,],[$Fixed selling and administrative expenses,,$544,500]]$

$($a$)$

Determine the total cost per session.

Total cost per sessio