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 350 240 190 Paychecks Processed 1.150 1,220 1,280 1.000 1.110 980 830 340 260 310 250 290 840 Accounting Service Costs S 58.300 61,000 61,000 61,000 60,600 59,700 53,100 58,200 58,900 59,400 59,100 58,100 60,700 61,100 60,100 59,200 S 954,500 320 180 200 320 210 180 200 260 4,100 940 1,190 890 1,210 1,090 1,090 1,190 16,770 Totals3 1 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 $ 194,532 123.000 126,790 510.178 $954,500 Required: a-1. What is the cost per unit for paychecks processed? (Round your answer to 2 decimal places.) Cost Cost per unit Activity Process paychecks a-2. What is the cost per unit for customer accounts maintained? (Round your answer to 2 decimal places.) Cost per unit Activity Maintain customer accounts a-3. What is the cost per unit for special analyses performed? Cost per unit Activity 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.) 920 paychecks processed. 170 customer accounts maintained. . 4 special analyses. Estimated cost