Mountain View Resort is planning its budget for the upcoming year. They expect to serve 20,000 guests annually. The resort has invested $10,000,000 in its facilities and aims for an ROI of 15%. The budgeted costs are detailed below:

Cost Item	Per Guest ($)	Total ($)
Food and Beverages	50	1,000,000
Housekeeping	30	600,000
Variable Overhead	20	400,000
Fixed Overhead	-	2,000,000
Variable Selling & Admin Expenses	10	200,000
Fixed Selling & Admin Expenses	-	1,000,000

Required:

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