R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs for three types of tax returns follow. Fixed costs total $38,640. Type of Return Sales Mix Fee Charged Easy $ 60 140 340 Moderate Business Easy Moderate Business 40% 10% 50% (1) Determine the weighted-average contribution margin. Sales mix Variable Cost per Return $ 40 80 200 40% 10% 50% Easy Moderate Business Contribution margin per return Weighted-average contribution margin (2) Determine the break-even point in units using the weighted-average contribution margin. Numerator: 1 Denominator: 1 (3) Determine the number of units of each product that will be sold at the break-even point. Sales mix Number of units to break even. = = + Total per unit Break Even Units Break even units 0 Units sales at the break-even point

\&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs for three types of tax eturns follow. Fixed costs total $38,640