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			280			1,010		$	58,500
2	3			170			1,260			62,000
3	3			310			1,250			59,100
4	1			340			1,290			58,100
5	4			290			830			61,500
6	3			320			1,100			61,300
7	3			200			1,180			60,600
8	0			270			940			58,200
9	1			190			1,060			61,400
10	1			160			810			58,600
11	2			230			1,260			58,800
12	2			260			1,020			58,900
13	3			240			1,060			59,000
14	0			340			880			60,500
15	0			200			1,080			58,500
16	3			230			1,110			58,500
Totals	32			4,030			17,140		$	953,500

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	$	200,538
Total cost of maintaining customer accounts		122,109
Total cost of performing special analyses		129,600
Total fixed costs (total for 16 months)		501,253
Total costs	$	953,500

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?

930 paychecks processed.

220 customer accounts maintained.

3 special analyses.