A-grade Tax Service prepares taxes for individual, and offers two alternatives for its clients: Standard Deduction and Itemized Deduction. The owner, Dianne, provides the following information about its operations: Sales Price per Return Standard $75, Itemized $225, Variable Costs per Return Standard 15, Itemized 30. Dianne estimates that 75% of total returns prepared are for the itemized alternative. Annual Fixed Costs amount to $232,000. How much is the Weighted-Average CM per Standard and Itemized; Based on the percentages provided (25% and 75%).