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 $18,000. Variable Cost Type of Return Sales Mix Fee Charged per Return Easy Moderate 50% 30% $ 50 $ 30 Business 20% 125 275 75 100 (1) Determine the weighted-average contribution margin. Easy Moderate Business Sales mix Contribution margin per return Total per unit 50% 30% 20% Weighted-average contribution margin (2) Determine the break-even point in units using the weighted-average contribution margin. Numerator: Denominator: (3) Determine the number of units of each product that will be sold at the break-even point. Number of units to break even. Sales mix = Break Even Units = Break even units 0 Units sales at the break-even point