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R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs of three types of tax returns follow. R&R provides services in the ratio of 3:3:4 (easy, moderate, business). Fixed costs total $24,360 for the tax season. Variable Cost Fee Type of Return Easy (form 1040 E Z ) Moderate (form 1040) Business Charged $42 per Return 26 71 117 267 96 (1) Determine the selling price per composite unit. Ratio Fee Charged Total per composite unit Easy (form 1040EZ) 126.00 S 8.00 Moderate (form 1040) 117.00 351.00 3 267.00 Business 1,068.00 4 1,545.00 (2) Determine the variable costs per composite unit. Variable cost per return Ratio Total per composite unit 78.00 Easy (form 1040EZ) $ 3 26.00 Moderate (form 1040) 71.00 213.00 96.00 384.00 Business 4 Contribution margin per composite unit Sales 1,545.00 Less:Variable costs 675.00 Contribution margin 870.00 (3) Determine the break-even point in composite units. Choose Numerator: Choose Denominator: Break Even Units Fixed costs per unit Contribution margin per unit Break even units 28.00 Composite units $ $ 24,360 870.00 (4) Determine the number of units of each product that will be sold at the break-even point. Number per Number of composite units to composite unit Units sales at the break-even point break even Easy (form 1040EZ) 8 returns 3 28.00 Moderate (form 1040) 84 returns 28.00 3 Business 112 returns 4 28.00 204 returns