W&W Tax Service offers tax and consulting services individuals and small businesses. Data for fees and costs for three types of tax returns is presented in the table below. Fixed costs total $49,580. Type of Return Easy Moderate Business Sales Mix 50% 30% 20% Fee Charged $ 128 278 578 Variable Cost per Return $ 74 164 214 The break-even point in units using the weighted average contribution margin is: Multiple Choice 164 units. 168 units. O 370 units. D 94 units 54 units