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			300			1,240		$	61,000
2	2			260			1,120			58,300
3	4			270			1,280			61,500
4	3			290			1,230			60,000
5	3			240			890			58,000
6	3			320			930			61,500
7	4			260			1,140			59,700
8	3			280			820			59,700
9	2			160			970			58,900
10	2			160			970			60,500
11	1			330			870			60,100
12	1			330			1,020			60,500
13	3			350			1,140			61,500
14	4			340			930			61,000
15	3			310			1,240			60,300
16	3			210			840			61,800
Totals	44			4,410			16,630		$	964,300

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	$	194,571
Total cost of maintaining customer accounts		134,946
Total cost of performing special analyses		173,360
Total fixed costs (total for 16 months)		461,423
Total costs	$	964,300

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?

950 paychecks processed.

220 customer accounts maintained.

4 special analyses.