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 $$56,000.$

Type of Return Sales Mix Fee Charged Variable Cost per Return

Easy $50\%$ $ $140$ $ $80$

Moderate $30\%290170$

Business $20\%590220$

The weighted$-$average contribution margin is: