W&W Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs for three types of tax returns is presented in the table below. Fixed costs total $60,480.

Type of Return	Sales Mix	Fee Charged	Variable Cost per Return
Easy	50%	$ 148	$ 84
Moderate	30%	298	174
Business	20%	598	224

The break-even point in units using the weighted-average contribution margin is: