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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	3			240			860		$	58,100
2	2			230			1,090			59,900
3	1			340			1,100			61,700
4	0			320			1,280			61,500
5	0			250			1,120			59,200
6	2			210			1,010			59,400
7	2			280			1,130			58,200
8	1			240			1,050			61,500
9	2			180			920			60,400
10	2			300			900			60,600
11	4			170			950			60,100
12	1			270			1,060			58,300
13	1			290			830			58,200
14	3			300			1,140			60,600
15	0			260			1,210			59,200
16	4			270			1,230			58,400
Totals	28			4,150			16,880		$	955,300

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	$	202,560
Total cost of maintaining customer accounts		126,160
Total cost of performing special analyses		114,800
Total fixed costs (total for 16 months)		511,780
Total costs	$	955,300

Required:

a-1. What is the cost per unit for paychecks processed?

a-2. What is the cost per unit for customer accounts maintained?

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?

940 paychecks processed.

200 customer accounts maintained.

2 special analyses.