Theres 4 parts to the question

Monty's Recording Studio rents studio time to musicians in 2 -hour blocks, Each session includes the use of the studio facilities, a digitat recording of the performance, and a professionat music producer/mixer. Anticipated arinuat volume is 1,000 sessions, The company has invested $2,364,000 in the studio and expects a return on investment (ROI) of 20%. Budgeted costs for the coming year are as follows