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 3 170 1,030 $ 60,500 2 3 220 1,210 59,800 3 1 230 1,100 60,800 4 3 260 940 61,100 5 4 170 860 59,600 6 2 290 990 60,600 7 0 250 1,270 58,700 8 2 320 930 58,400 9 1 280 1,190 61,700 10 0 250 860 58,100 11 4 170 850 58,100 12 3 180 880 58,200 13 0 190 840 59,100 14 3 270 970 58,000 15 1 330 990 60,700 16 3 210 1,240 60,200 Totals 33 3,790 16,150 $ 953,600 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 $ 192,185 Total cost of maintaining customer accounts 116,353 Total cost of performing special analyses 134,640 Total fixed costs (total for 16 months) 510,422 Total costs $ 953,600 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? 990 paychecks processed. 230 customer accounts maintained. 3 special analyses.