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Special Analyses Customer Accounts Paychecks Processed Accounting Month Service Costs $ 63,800 68,900 64,000 61,300 61,600 50,800 51,020 54,300 50,500 64,800 58,000 57,500 62,200 54,900

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Special Analyses Customer Accounts Paychecks Processed Accounting Month Service Costs $ 63,800 68,900 64,000 61,300 61,600 50,800 51,020 54,300 50,500 64,800 58,000 57,500 62,200 54,900 71,530 64,800 310 1,268 1,028 213 214 131 123 712 708 1,232 978 213 1,059 2 Totals 15,945 $959,950 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: . .$180,100 09,600 120,000 .550,250 $959,950 . . . .. . . . . . . . . Total cost of paychecks processed Total cost of maintaining customer accounts.. Total cost of performing special analyses . .. . Total fixed costs (total for 16 months) . . .. . . . . Total costs Required a What is the cost per unit for (l) paychecks processed,(2) customer accounts maintained, and (3) special analyses performed? 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? h I ,000 paychecks processed 200 customer accounts maintained 3 special analyses

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