Sparkling Pools Inc. provides pool cleaning services. Each service takes 3 hours. The company anticipates 1,500 services annually. They have invested $1,800,000 in their facilities and expect an ROI of 20%. The budgeted costs for the coming year are shown below:

Cost Item	Per Service ($)	Total ($)
Direct Materials (Chemicals)	20	30,000
Direct Labor (Technicians)	60	90,000
Variable Overhead	15	22,500
Fixed Overhead	-	360,000
Variable Selling & Admin Expenses	10	15,000
Fixed Selling & Admin Expenses	-	72,000

Required:

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