Sunland'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 1,200 sessions. The company has invested $2,163,840 in the studio and expects a return on investment of 25%. Budgeted costs for the coming year are as follows: (a) Determine the total cost per session