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 TPGs fixed costs (rent

utilities, wages, and so forth) totaled $180,000 last year. Additional information from the prior year

follows.

Prepare a profit-volume graph.

Standard Complex Full-Service Billing rate. ... Average variable costs. Average contribution margin. . $125.00 (45.00) $ 80.00 $250.00 (65.00) $185.00 $150.00 (50.00) $100.00 Number of returns prepared.. 1,000 200 800