TPG Tax & Accounting is a full-service CPA firm located in Apache Junction, Arizona.
	Assume that tax return services are classified into one of three categories:
	standard, complex, and full-service (includes end-of-year bookkeeping with tax return preparation).
	Assume that TPG's fixed costs (rent, utilities, wages, and so forth) totaled $120,000 last year.
	Additional information from the prior year follows.
		Standard	Complex	Full-Service
	Billing rate	$ 90.00	$ 300.00	$ 200.00
	Average variable costs	$ (60.00)	$ (180.00)	$ (90.00)
	Average contribution margin	$ 30.00	$ 120.00	$ 110.00
	Number of returns prepared	1500	200	800
	(a) Determine the weighted-average unit contribution margin per billing using the number of returns prepared to estimate the sales mix.
		$
	(b) Determine the weighted-average unit contribution margin ratio.
	(c) Determine TPG's break-even dollar sales volume.
		$
	(d) In the absence of income taxes, what sales volume in dollar amount will provide an annual profit of $100,000,
	assuming sales mix remains constant?
		$