Super Clinics offers one service that has the following annual cost and utilization estimates:

Variable cost per visit $15

Annual Cost direct fixed cost $35,000

Allocation overhead costs $20,000

Expected utilization 1,000 visits

What price per visit must be set if the clinic wants to make an annual profit of 10,000 on the service?

1. $70
2. $80
3. 100
4. $90
5. 110