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	$	300		$	1,250		$	2,000
Variable cost per tax return (including wage paid to tax preparer)	$	255		$	1,150		$	1,820
Expected tax returns prepared per year		52,000			6,500			6,500

The total fixed costs per year for the company are $582,400.

Required:

a. What is the anticipated level of profits for the expected sales volumes? Anticipated profits=___________

b. Assuming that the product mix is the same at the break-even point, compute the break-even point. Break-even point=_________returns

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? Break-even point=_________returns