Talley Tax Talley Tax Service classifies tax returns into three categories: "easy," "moderate," and "forget about it." Shown below is the average billing rate, cost, and number of returns prepared by Talley. Forget Easy Moderate about it Billing rate (per return) $60 $95 $140 Variable cost (per return) $27 $33 $48 Contribution margin $33 $62 $92 Returns prepared 800 510 130 Fixed costs for rent, etc., totaled $21,000. Required: Compute the break-even point in returns and sales dollars, in total and for each return category.