Luxury Landscaping provides high-end landscaping services. Each project takes approximately 60 hours. The company anticipates 100 projects annually. They have invested $1,500,000 in their facilities and aim for an ROI of 22%. The budgeted costs for the coming year are shown below:

Cost Item	Per Project ($)	Total ($)
Direct Materials (Plants, etc.)	200	20,000
Direct Labor (Landscapers)	400	40,000
Variable Overhead	100	10,000
Fixed Overhead	-	300,000
Variable Selling & Admin Expenses	50	5,000
Fixed Selling & Admin Expenses	-	60,000

Required:

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