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			325			1,029		$	63,800
2	4			310			993			68,900
3	2			302			1,268			64,000
4	1			213			1,028			61,300
5	2			222			984			61,600
6	0			214			712			50,800
7	1			131			762			51,020
8	1			123			739			54,300
9	0			115			708			50,500
10	2			296			1,232			64,800
11	2			213			978			58,000
12	1			222			929			57,500
13	2			217			1,059			62,200
14	2			132			942			54,900
15	4			300			1,299			71,530
16	4			315			1,283			64,800
Totals	30			3,650			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:

Total cost of paychecks processed	$	180,100
Total cost of maintaining customer accounts		109,600
Total cost of performing special analyses		120,000
Total fixed costs (total for 16 months)		550,250
Total costs	$	959,950

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" and final answer to the nearest whole dollar amount.)

1,000 paychecks processed.

200 customer accounts maintained.

3 special analyses.