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 $16,560 for the tax season.

Type of Return	Fee Charged					Variable Cost per Return
Easy (form 1040EZ)		$	62				$	36
Moderate (form 1040)			137					81
Business			287					106

1) Determine the selling price per composite unit.

2) Determine the variable costs per composite unit

3) Determine the break-even point in composite units

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