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 $81,200. (1) Determine the weighted-average contribution margin. \begin{tabular}{|l|r|r|l||} \hline & \multicolumn{1}{|c|}{ Sales mix } & Contribution margin per return & Total per unit \\ \hline Easy & 20% & \\ \hline Moderate & 10% & \\ \hline Business & 70% & & \\ \hline & & Weighted-average contribution margin \\ \hline \end{tabular} (2) Determine the break-even point in units using the weighted-average contribution margin