Exercise 18-23 (Algo) CVP analysis with three products LO P3 R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs for three types of tax returns follow. Fixed costs total $81,200. Variable Cost Type of Beturn Easy Moderate Sales Mix Fee Charged per Return 209 $40 10% 190 70% 460 $.50 110 200 (1) Determine the weighted-average contribution margin. Easy Moderate Business Sales mix Contribution margin per return Total per unit 20% 10% 70% Weighted-average contribution margin (2) Determine the break-even point in units using the weighted-average contribution margin. Numerator: Denominator: (3) Determine the number of units of each product that will be sold at the break-even point. Number of units to break even Sales mix Easy Moderate Business Break Even Units Break even units Units sales at the break-even point