Determine the total unit costs per session

Joey'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 $2,000,000 in the studio and expects a return on investment (ROI) of 16.554. Budgeted costs for the coming year are as Follows. Per Session Total Direct materials $60 Direct labor $400 Variable overhead $50 Fixed overhead $850,000 Variable selling and administrative expenses $40 Fixed selling and administrative expenses $800,000