Sunland'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 $$2,920,000$ in the studio and expects a return on investment $($ROI$)$ of $15\%.$ Budgeted costs for the coming year

are as follows.

$($a$)$

Determine the total unit cost per session.

Total unit cost per session: $

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