Joe's Tax Service provides professional accounting and tax services. All tax return services 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 $$60,000.$

Standard Multiform Complex

Billing rate $$60$ $$135$ $$260$

Average variable costs $(30)(75)(150)$

Average contribution margin $$30$ $$60$ $$110$

Number of returns prepared $1,750500250$

Required

$($a$.)$ Determine Joe's break$-$even dollar sales volume.

Enter billing rates and contribution margins using all decimals, when needed.

Round contribution margin ratio to three decimal places.

Round break$-$even sales volume to the nearest dollar.

Product

Weighted

Billing Rate

Weighted

Contribution

Margin

Standard

Answer $1$

Answer $2$

Multiform

Answer $3$

Answer $4$

Complex

Answer $5$

Answer $6$

Total

Answer $7$

Answer $8$

Contribution margin ratio:

Answer $9$

Break$-$even sales volume:

Answer $10$

$($b$.)$ Determine Joe's margin of safety in sales dollars. Hint: Use weighted average billing rate.

Round answer to the nearest whole number.

$

Answer $11$