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 $47,520. Type of Return Easy Sales Mix Fee Charged 50% $ 124 Moderate Business 30% 208 274 574 Variable Cost per Return $ 72 162 212 The break-even point in units using the weighted-average contribution margin is: Multiple Choice 92 units. 162 units. 2