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. Variable Cost Type of Return Easy (form 1040EZ) Fee Charged per Return $ 52 $ 31 Moderate (form 1040)) 127 76 Business 277 101 (1) Determine the selling price per composite unit. Easy (form 1040EZ) Moderate (form 1040) Business Ratio (2) Determine the variable costs per composite unit. Easy (form 1040EZ) Moderate (form 1040) Business Ratio Contribution margin per composite unit Fee Charged Total per composite unit 4 3 Variable cost per retumi Total per composite unit