R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs for three types of tax returns follow. Fixed costs total $22,400.

Type of Return	Sales Mix	Fee Charged	Variable Cost per Return
Easy	50%	$ 50	$ 30
Moderate	20%	120	70
Business	30%	290	170

(1) Determine the weighted-average contribution margin.
		Sales mix	Contribution margin per return		Total per unit
	Easy	50%
	Moderate	20%
	Business	30%
			Weighted-average contribution margin
(2) Determine the break-even point in units using the weighted-average contribution margin.
	Numerator:	/	Denominator:	=	Break Even Units
		/		=	Break even units
					0
(3) Determine the number of units of each product that will be sold at the break-even point.
		Sales mix	Number of units to break even.		Units sales at the break-even point
	Easy
	Moderate
	Business