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 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Special Analyses 1 1 1 3 1 1 3 3 1 4 Customer Paychecks Accounts Processed 220 1,060 280 1,030 310 1,170 190 1,160 220 1,140 170 1,180 200 1,110 290 1,030 250 1,280 350 1,030 150 1,230 170 860 200 920 160 890 310 1,200 290 1,280 3,760 17,570 Accounting Service Costs $ 58,600 59,100 58,700 61,900 58,200 61,200 61,200 59,800 61,300 59,300 60,700 61,300 58,600 58,400 58,100 59,200 $955,600 2 1 2 4 3 Totals 31 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 $207,326 115,056 124,310 508,908 $955,600 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? 1,050 paychecks processed. 170 customer accounts maintained. . 2 special analyses. Required A Required B 1. What is the cost per unit for paychecks processed? (Round your answer to 2 decimal places.) 2. What is the cost per unit for customer accounts maintained? (Round your answer to 2 decimal places.) 3. What is the cost per unit for special analyses performed? Cost per unit Activity 1. Process paychecks 2. Maintain customer accounts 3. Perform special analyses Required A Required 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? 1,050 paychecks processed. 170 customer accounts maintained. 2 special analyses. (Round "Unit cost" to 2 decimal places. Round "Average fixed cost" and final answer to the nearest whole dollar amount.) Show less Estimated cost