R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs of three types of tax follow. R&R provides services in the ratio of 44:2 (easy, moderate, business). Fixed costs total $16,500 for the tax season Fee Charged 5 34 Variable Cost per Return Type of Return Easy (form 1040E2) toderate (form 1040) Business s 22 67 92 1e9 259 Determine to selling price per composite unit. Ratio Fee Charged Total per composite unit Easy (form 1040EZ) Moderate (form 1040) Business Deternine the variable costs per composite unit. Ratio Veriable cost per return Total per composite unid Easy form 1040E2