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 $24,750 for the tax season.

Type of Return	Fee Charged				Variable Cost per Return
Easy (form 1040EZ)		$	66			$	38
Moderate (form 1040)			141				83
Business			291				108

1) Determine the selling price per composite unit

.RatioFee ChargedTotal per composite unitEasy (form 1040EZ)3Moderate (form 1040)3Business4

(2) Determine the variable costs per composite unit.

RatioVariable cost per returnTotal per composite unitEasy (form 1040EZ)Moderate (form 1040)BusinessContribution margin per composite unit$0.000.00Contribution margin

(3) Determine the break-even point in composite units.Choose Numerator:/Choose Denominator:=Break Even Units/=Break even units0

(4) Determine the number of units of each product that will be sold at the break-even point.Number per composite unitNumber of composite units to break even.Units sales at the break-even pointEasy (form 1040EZ)Moderate (form 1040)Business