Exercise 21-23 CVP analysis using composite units 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 5:3:2 (casy, moderate, business). Fixed costs total $18,000 for the tax season. Use this information to determine the (1) selling price per composite unit, (2) variable costs per composite unit. (3) break- even point in composite units, and (4) number of units of each product that will be sold at the break-even point. Type of Return Fee Charged Variable Cost per Return S 30 Easy (Form 1040EZ) Moderate (Form 1040) Business $ 50 125 275 75 100