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 3:3:4 (easy, moderate, business). Fixed costs total $24,360 for the tax season.

Type of Return	Fee Charged				Variable Cost per Return
Easy (form 1040EZ)		$	36			$	23
Moderate (form 1040)			111				68
Business			261				93

(1) Determine the selling price per composite unit

(2)Determine the variable cost per composite unit

(3) Determine the break-even point in composite units

(4) Determine the number of units each product that will be sold at the break-even point.