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 4:3:3 (easy, moderate, business). Fixed costs total $22,230 for the tax season. Variable Cost per Return S 40 Type of Retum Easy (form 1040EZ) Moderate (form 1040) Business Fee Charged S 70 145 295 85 1100