Multiple Product Break-Even Analysis 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 $80,000.

	STANDARD	MULTIFORM	COMPLEX
BILLING RATE	$75	$150	$275
AVERAGE VARIABLE COSTS	(30)	(75)	(150)
AVERAGE CONTRIBUTION MARGIN	$45	$75	$125
NUMBER OF RETURNS PREPARED	1,750	500	250

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

• Round contribution margin to three decimal places.
• Round break-even sales volume to the nearest dollar.

PRODUCT	WEIGHTED SELLING PRICE	WEIGHTED CONTRIBUTION MARGIN
STANDARD	$	$
MULTIFORM
COMPLEX
TOTAL	$	$
CONTRIBUTION-MARGIN-RATIO
BREAK-EVEN SALES VOLUME		$

(b.) Determine Joe's margin of safety in sales dollars.

Round answer to the nearest whole number.

$