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 $16,500 for the tax season.

Type of Return	Fee Charged					Variable Cost per Return
Easy (form 1040EZ)		$	34				$	22
Moderate (form 1040)			109					67
Business			259					92

(3) Determine the break-even point in composite units. Choose Numerator: / 1 Choose Denominator: Break Even Units Break even units 0 Units sales at the break-even point (4) Determine the number of units of each product that will be sold at the break-even point. Number per Number of composite units to composite unit break even Easy (form 1040EZ) Moderate (form 1040) Business