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 $53,820. Variable Cost Type of Return Sales Mix Fee Charged per Return Easy 50% $ 136 $ 78 Moderate 30% 286 168 Business 20% 586 218 The number of units of each product that will be sold at the break-even point is: Multiple Choice Easy, 78 units; Moderate, 195 units; Business, 117 units. Easy, 117 units; Moderate, 78 units; Business, 195 units.