Sheridan's Recording Studio rents studio time to musicians in two$-$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 $1,300$ sessions. The

company has invested $$2,043,600$ in the studio and expects a return on investment of $20\%.$ Budgeted costs for the coming year are as

follows:

$($a$)$

Determine the total cost per session.

Total cost per session $