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 Accounting Service Costs Paychecks Month Analyses Accounts Processed 1 3 160 1,150 $ 59,700 2 2 310 1,040 60,100 3 1 330 860 59,900 4 1 280 1,040 59,900 5 1 300 1,240 60,900 6 4 330 1,200 58,000 7 1 320 810 60,300 8 3 280 980 61,400 9 0 310 1,280 61,100 10 1 350 1,210 60,000 11 0 330 870 59,700 12 1 300 1,100 61,300 13 1 230 1,230 60,800 14 3 250 1,190 59,100 15 1 190 1,220 59,000 16 2 210 Totals 25 4,480 800 17,220 58,300 $959,500 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 $196,308 134,848 102,250 526,094 $959,500 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? 1,010 paychecks processed. 170 customer accounts maintained. 4 special analyses.