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 4:4:2 (easy, moderate, business). Fixed costs total $18,000 for the tax season. Type of Return Fee Charged Variable Cost per Return Easy (form 1040EZ) $ 68 $ 39 Moderate (form 1040) 143 84 Business 293 109