The accounting department of a large limousine company is analyzing the costs of its services. The cost data

The accounting department of a large limousine company is analyzing the costs of its services. The cost data and level of activity for the past 16 months follow:

Month	Special Analyses		Customer Accounts			Paychecks Processed			Accounting Service Costs
1	0			190			890		$	59,000
2	0			150			1,130			61,800
3	4			210			960			60,900
4	2			250			880			61,400
5	0			220			940			60,600
6	2			340			970			60,400
7	2			240			1,230			59,200
8	2			250			970			59,500
9	3			270			1,020			59,300
10	0			180			910			61,800
11	0			290			1,050			61,000
12	3			330			870			59,800
13	3			190			1,190			58,600
14	1			280			1,300			58,800
15	3			260			1,090			61,400
16	2			300			1,210			62,000
Totals	27			3,950			16,610		$	965,500

In addition to the above information, you learn that the accounting department had the following total costs for the past 16 months for each of the following:

Total cost of paychecks processed	$	197,659
Total cost of maintaining customer accounts		122,055
Total cost of performing special analyses		108,270
Total fixed costs (total for 16 months)		537,516
Total costs	$	965,500

Required:
a-1. What is the cost per unit for paychecks processed? (Round your answer to 2 decimal places.)
a-2. What is the cost per unit for customer accounts maintained? (Round your answer to 2 decimal places.)
a-3. What is the cost per unit for special analyses performed?
b. Assuming the following level of cost-driver volumes for a month, what are the accounting department's estimated costs of doing business using the account analysis approach? (Round "Unit cost" to 2 decimal places. Round "Average fixed cost" to the nearest whole dollar amount.)
• 1,080 paychecks processed.
• 220 customer accounts maintained.
• 4 special analyses.