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 4:3:3 (easy, moderate, business). Fixed costs total $15,300 for the tax season.

Type of Return	Fee Charged					Variable Cost per Return
Easy (form 1040EZ)		$	52				$	31
Moderate (form 1040)			127					76
Business			277					101

(1) Determine the selling price per composite unit. Fee Charged Total per composite unit Easy (form 1040EZ) Moderate (form 1040) Business 4 3 (2) Determine the variable costs per composite unit. Ratio Total per composite unit Variable cost per return Easy (form 1040EZ) Moderate (form 1040) Business Contribution margin per composite unit lib Contribution margin (3) Determine the break-even point in composite units. Choose Numerator: Choose Denominator: Break Even Units Break even units (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) Moderate (form 1040) Business