Oriole's Recording Studio rents studio time to musicians in $2-$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 $1,000$ sessions. The company has invested $$1,760,000$ in the studio and expects a return on investment $($ROI$)$ of $15\%.$ Budgeted costs for the coming year are as follows.

$\backslash$table$[[,\backslash$table$[[$Per$],[$Session$]],$Total$],[$Direct materials,$$60,],[$Direct labor,$$398,],[$Variable overhead,$$50,],[$Fixed overhead,,$$748,000$