Urban Gym offers fitness classes. Each class is one hour long. The gym expects to offer 5,000 classes annually. They have invested $2,500,000 in their facilities and aim for an ROI of 20%. The budgeted costs for the coming year are detailed below:

Cost Item	Per Class ($)	Total ($)
Direct Materials (Equipment)	10	50,000
Direct Labor (Instructors)	50	250,000
Variable Overhead	20	100,000
Fixed Overhead	-	500,000
Variable Selling & Admin Expenses	10	50,000
Fixed Selling & Admin Expenses	-	250,000

Required:

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