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 4:3:3 (easy, moderate, business). Fixed costs total $19,800 for the tax season. Variable Cost per Return $ 37 Type of Return Easy (form 1040EZ) Moderate (form 1040) Fee Charged 64 139 289 82 Business 107 (1) Determine the selling price per composite unit Ratio Fee Charged Total per composite unit Easy (form 1040EZ) Moderate (form 1040) Business (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