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 1 H 10 11 12 13 14 15 16 11033OL1323022 1234567890 1 170 3 310 1,000 820 $ 60,500 60,300 290 840 61,900 330 1,090 61,300 240 860 61,600 240 1,010 61,300 220 1,250 59,100 240 980 60,800 160 1,130 60,200 310 1,010 58,600 300 970 58,600 270 840 61,000 170 1,110 60,500 340 1,110 61,700 330 1,160 61,600 240 1,180 61,900 Totals 26 4,160 16,360 $970,900 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 $184,868 128,128 105,820 552,084 $970,900 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? 1,070 paychecks processed. 170 customer accounts maintained. 3 special analyses