Elite Auto Repair offers repair services for luxury cars. The shop anticipates 1,000 repairs annually. They have invested $2,000,000 in their facilities and aim for an ROI of 22%. The budgeted costs for the coming year are shown below:

Cost Item	Per Repair ($)	Total ($)
Direct Materials (Parts)	150	150,000
Direct Labor (Technicians)	200	200,000
Variable Overhead	50	50,000
Fixed Overhead	-	440,000
Variable Selling & Admin Expenses	20	20,000
Fixed Selling & Admin Expenses	-	140,000

Required:

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