Will Jones, LLP is a small CPA firm that focuses primarily on preparing tax returns for small businesses. The company pays a $442 annual fee plus $10 per tax return for a license to use Mega Tax software.

(a)What is the company's total annual cost for the Mega Tax software if 312 returns are filed? If 438 returns are filed? If 506 returns are filed?

TC (312):

TC (438):

TC (506):

(b)What is the company's cost per return for the Mega Tax software if 312 returns are filed? If 438 returns are filed? If 506 returns are filed?(Round answers to 2 decimal places, e.g. 3.51.)

Cost per unit (312):

Cost per unit (438):

Cost per unit (506):