Sell Block prepares three types of simple tax returns: individual, partnerships, and (small) corporations. The tax returns have the following characteristics:

	Individuals			Partnerships			Corporations
Price charged per tax return	$	170		$	900		$	1,800
Variable cost per tax return (including wage paid to tax preparer)	$	110		$	800		$	1,630
Expected tax returns prepared per year		31,500			9,000			4,500

The total fixed costs per year for the company are $766,300.

Required:

(a)

What is the anticipated level of profits for the expected sales volumes?

b

(c)	Suppose the product sales mix changes so that, for every ten tax returns prepared, six are for individuals, one is for a partnership, and three are for corporations. Now what is the break-even volume for Sell Block?

Assuming that the product mix is the same at the break-even point, compute the break-even poin