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 $23,400 for the tax season Variable Cost Type of Return Fee Charged per Return 29 48 Easy (form 1040EZ) 123 Moderate (form 1040) 74 273 Business 99 (1) Determine the selling price per composite unit Fee Charged Ratio Total per composite unit Easy (form 1040EZ) 3 Moderate (form 1040 Business (2) Determine the variable costs per composite unit Ratio Variable cost per return Total per composite unit Easy (form 1040EZ) Moderate (form 1040 Business Contribution margin per composite unit Contribution margin