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	Sales Mix	Fee Charged	Variable Cost per Return
Easy	50%	$ 124	$ 72
Moderate	30%	274	162
Business	20%	574	212

The number of units of each product that will be sold at the break-even point is:

Multiple Choice

• Easy, 180 units; Moderate, 108 units; Business, 72 units.

• Easy, 108 units; Moderate, 180 units; Business, 72 units.

• Easy, 72 units; Moderate, 180 units; Business, 108 units.

• Easy, 108 units; Moderate, 72 units; Business, 180 units.

• Easy, 180 units; Moderate, 72 units; Business, 108 units.