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 $18,000. Variable Cost Type of Return Easy Sales Mix 50% Fee Charged $ 50 per Return $ 30 Moderate 30% Business 20% 125 275 75 100 (1) Determine the weighted-average contribution margin. Easy Moderate Business Sales mix Contribution margin per return Total per unit 50% 30% 20% Weighted-average contribution margin (2) Determine the break-even point in units using the weighted-average contribution margin. Numerator: 1 Denominator: = Break Even Units Break even units 0