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?

• 980 paychecks processed.

• 170 customer accounts maintained.

• 4 special analyses.

	ACTIVITY	COST PER UNIT
1	PROCESS PAYCHECKS	$
2	MAINTAIN CUSTOMER ACCOUNTS	$
3	PERFORM SPECIAL ANALYSES	$

ESTIMATED COST

$

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?