Joe's Tax Service provides professional accounting and tax services. All tax return services and 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 $ $65,000.$

$($a$.)$ Determine Joe's break$-$even dollar sales volume. $($for the $3$ categories in both the weighted billing rate and weighted contribution margin, as well as the contribution margin ratio & break even sales volume for the weighted contribution margin$)$

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

Round your answer to the nearest whole dollar