Quick Print offers printing services. Each order averages 50 prints. The company anticipates 3,000 orders annually. They have invested $500,000 in their facilities and expect an ROI of 20%. The budgeted costs for the coming year are shown below:

Cost Item	Per Order ($)	Total ($)
Direct Materials (Ink, Paper)	10	30,000
Direct Labor (Technicians)	20	60,000
Variable Overhead	5	15,000
Fixed Overhead	-	100,000
Variable Selling & Admin Expenses	3	9,000
Fixed Selling & Admin Expenses	-	36,000

Required:

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