Healthy Living provides wellness coaching services. Each session lasts approximately 1 hour. The company anticipates 2,500 sessions annually. They have invested $1,000,000 in their facilities and expect an ROI of 20%. The budgeted costs for the coming year are shown below:

Cost Item	Per Session ($)	Total ($)
Direct Materials (Supplies)	5	12,500
Direct Labor (Coaches)	30	75,000
Variable Overhead	10	25,000
Fixed Overhead	-	200,000
Variable Selling & Admin Expenses	5	12,500
Fixed Selling & Admin Expenses	-	100,000

Required:

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