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 $51,680. Variable Cost Type of Return Easy Sales Mix Fee Charged per Return 50% $ 132 $ 76 Moderate Business 30% 20% 282 166 582 216 The number of units of each product that will be sold at the break-even point is: