Fresh Eats Caf specializes in organic meals. The caf anticipates annual sales of 8,000 meals. They have invested $800,000 in their facilities and aim for

Fresh Eats Café specializes in organic meals. The café anticipates annual sales of 8,000 meals. They have invested $800,000 in their facilities and aim for an ROI of 18%. The budgeted costs for the coming year are shown below:

Cost Item	Per Meal ($)	Total ($)
Direct Materials (Ingredients)	15	120,000
Direct Labor (Chefs)	25	200,000
Variable Overhead	10	80,000
Fixed Overhead	-	180,000
Variable Selling & Admin Expenses	5	40,000
Fixed Selling & Admin Expenses	-	160,000

Required:

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