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
(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?