Can someone help me with these equations?

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	2			220			830		$	61,900
2	2			260			860			58,000
3	2			260			1,150			58,900
4	3			240			1,220			62,000
5	2			300			980			58,700
6	3			200			1,040			61,400
7	1			270			1,210			59,400
8	3			230			810			61,100
9	2			280			1,010			60,900
10	3			190			900			60,800
11	2			240			1,120			58,500
12	4			220			1,140			58,700
13	4			200			1,090			59,300
14	1			210			1,000			61,100
15	4			310			940			58,200
16	3			210			1,270			59,500
Totals	41			3,840			16,570		$	958,400

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	$	192,212
Total cost of maintaining customer accounts		118,272
Total cost of performing special analyses		160,720
Total fixed costs (total for 16 months)		487,196
Total costs	$	958,400

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?

950 paychecks processed.

240 customer accounts maintained.

2 special analyses.