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: Special Customer Paychecks Accounting Month Analyses Accounts Processed Service Costs 200 230 300 260 330 160 200 190 250 210 220 190 170 180 340 340 3,770 920 1,090 1,150 950 1,230 970 940 1,230 1,160 1,000 840 1,050 880 1,040 $ 58,800 58,900 58,400 59,700 59,000 58,500 58,700 58,800 59,000 61,400 59,000 59,800 59,100 60,600 60,400 61,100 $ 951,200 4. 10 4 12 13 2 4 15 16 Totals 1,210 16,630 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 Total cost of maintaining customer accounts Total cost of performing special analyses Total fixed costs (total for 16 months) Total costs $192,908 113.854 133,650 510,788 $ 951,200 Required a-1. What is the cost per unit for paychecks processed? (Round your answer to 2 decimal places.) Activity Process paychecks Cost per unit a-2. What is the cost per unit for customer accounts maintained? (Round your answer to 2 decimal places.) Activity Cost per unit Maintain customer accounts a-3. What is the cost per unit for special analyses performed? Activity Cost per unit Perform special analyses 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" to the nearest whole dollar amount.) 960 paychecks processed . 200 customer accounts maintained . 4 special analyses. Estimated cost