Healthy Habits offers nutritional consulting services. Each session lasts one hour. The company anticipates 1,500 sessions annually. They have invested $750,000 in their facilities and aim for an ROI of 18%. The budgeted costs for the coming year are shown below:

Cost Item	Per Session ($)	Total ($)
Direct Materials (Supplies)	5	7,500
Direct Labor (Consultants)	40	60,000
Variable Overhead	10	15,000
Fixed Overhead	-	90,000
Variable Selling & Admin Expenses	5	7,500
Fixed Selling & Admin Expenses	-	45,000

Required:

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