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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

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:

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