Ivanhoe's Recording Studio rents studio time to musicians in two$-$hour blocks. Each session includes the use of the studio facilities, a digital recording of the performance, and a professional music producer$/$mixer$.$ Anticipated annual volume is $1,200$ sessions. The company has invested $\backslash (\backslash$$ $2,096,160\backslash )$ in the studio and expects a return on investment of $\backslash (25\backslash \%\backslash ).$ Budgeted costs for the coming year are as follows: $($a$)$ Determine the desired ROI per session.