Little Angles Dance company rents their facilities to the professional dancers to practice in sessions. Duration of each session is two hours. Anticipated annual volume is 1,000 sessions. The company has invested $2,410,000 in their facility and expects a return on investment (ROI) of 22%. Budgeted costs for the coming year are shown in the table below: Per Session $ 19 $410 $ 51 Total Direct Materials Direct Labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $930,000 $ 38 $510,000 Required: a) Determine the total cost per session (5 marks). b) Determine the desired return on investment (ROI) per session (2 marks). c) Calculate the markup percentage on the total cost per session (1 mark). d) Calculate the target price per session (2 marks)