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) $ 42 $ 26 Moderate (form 1040) 117 71 Business 267 96