Joe's Tax Service prepares tax returns for low-to middle-income taxpayers. Its service operates January 2 through April 15 at a counter in a local grocery store. All jobs are classified into one of three categories: standard, multiform, and complex. Following is information for last year. Also, last year, the fixed cost of rent, utilities, and so forth were $65,000.

			Standard	Multiform	Complex
Billing rate			$65	$140	$265
Average variable costs			(30)	(75)	(150)
Average contribution margin			$35	$65	$115
Number of returns prepared			1,750	500	250

Required
(a.) Determine Joe's break-even dollar sales volume.

• Round contribution margin to three decimal places.
• Round break-even sales volume to the nearest dollar.

Product	Weighted Selling Price	Weighted Contribution Margin
Standard	Answer	Answer
Multiform	Answer	Answer
Complex	Answer	Answer
Total	Answer	Answer
Contribution margin ratio:		Answer
Break-even sales volume:		Answer

(b.) Determine Joe's margin of safety in sales dollars.

Round answer to the nearest whole number.