Hubert Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs of three types of tax returns follow. Hubert provides services in the ratio of 4:4:2 (easy, moderate, business). Fixed costs total $20,000 for the tax season.

Type of Return	Fee Charged				Variable Cost per Return
Easy (form 1040EZ)		$	50			$	30
Moderate (form 1040)			125				75
Business			275				100

(1)	Determine the weighted-average contribution margin per unit. (Omit the "$" sign in your response.)

Contribution margin

$

(2)	Determine the break-even point in units. (Round your answer to 1 decimal place.)

Break-even point in units

units

(3)	Determine the number of units of each product that will be sold at the break-even point. (Round your intermediate answers to 2 decimal places and final answers to nearest units.)

Unit sales of Easy at break-even point	units
Unit sales of Moderate at break-even point	units
Unit sales of Business at break-even point	units