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 5:3:2 (easy, moderate, business). Fixed costs total $18,000 for the tax season.

Type of Return	Fee Charged					Variable Cost per Return
Easy (form 1040EZ)		$	50				$	30
Moderate (form 1040)			125					75
Business			275					100