Swift Tech Solutions provides tech support services. Each support session takes approximately 2 hours. The company anticipates 5,000 support sessions annually. They have invested $1,500,000 in their facilities and aim for an ROI of 18%. The budgeted costs for the coming year are shown below:

Cost Item	Per Session ($)	Total ($)
Direct Materials (Software)	10	50,000
Direct Labor (Technicians)	40	200,000
Variable Overhead	15	75,000
Fixed Overhead	-	270,000
Variable Selling & Admin Expenses	10	50,000
Fixed Selling & Admin Expenses	-	180,000

Required:

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