R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs of three types of ta returns follow. R&R provides services in the ratio of 4:3:3 (easy, moderate, business). Fixed costs total $20,155 for the tax season. Type of Return Easy (form 1040EZ) Moderate (form 1040) Business Fee Charged $ 38 113 263 Variable Cost per Return $ 24 69 94 (1) Determine the selling price per composite unit. Ratio Fee Charged Total per composite unit Easy (form 1040EZ) 4 Moderate (form 1040) 3 Business 3 (2) Determine the variable costs per composite unit. Ratio Variable cost per return Total per composite unit Easy (form 1040EZ) Moderate (form 1040) Business Contribution margin per composite unit Contribution margin (3) Determine the break-even point in composite units. Choose Numerator: 1 Choose Denominator: Break Even Units / = Break even units