Joe's Tax Service prepares tax returns for low-to middle-income taxpayers. Its service operates January 2 through April 15 at a counter in a local grocery store. All jobs are classified into one of three categories: standard, multiform, and complex. Following is information for last year. Also, last year, the fixed cost of rent, utilities, and so forth were $65,000. Standard Multiform Complex Billing rate Average variable costs Average contribution margin Number of returns prepared 565 (30) 535 5140 (75) 565 500 5265 (1 50) 5115 250