Exercise 18-23 CVP analysis using composite units LO P4 R&R Tax Service offers tax and consulting services to individuals and small businesses. Data for fees and costs of three types of tax returns follow. R&R provides services in the ratio of 4:4:2 (easy, moderate, business). Fixed costs total $18,000 for the tax season. Type of Return Easy (form 1040E2) Moderate (form 1040) Business Fee Charged S68 143 293 Variable Cost per Return S 39 84 109 (1) Determine the selling price per composite unit. Ratio Fee Charged Total per composite unit 4 Easy (form 1040EZ) Moderate (form 1040) 4 Business 2. (2) Determine the variable costs per composite unit. Ratio Variable cost per return Total per composite unit Easy (form 1040EZ) Moderate (form 1040) Business Contribution margin per composite unit $ 0.00 0.00 Contribution margin (3) Determine the break-even point in composite units. Choose Numerator: 1 Choose Denominator: Break Even Units 1 IT Break even units 0 Units sales at the break-even point (4) Determine the number of units of each product that will be sold at the break-even point. Number per Number of composite units to composite unit break even Easy (form 1040EZ) Moderate (form 1040) Business