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	0			220			820		$	58,300
2	3			260			1,160			61,600
3	2			220			920			58,100
4	1			300			890			59,200
5	1			190			1,010			60,800
6	2			190			950			58,900
7	3			330			870			61,200
8	0			260			1,220			61,400
9	1			180			1,250			60,500
10	2			260			1,120			58,000
11	3			220			940			59,500
12	1			250			1,300			60,000
13	3			340			1,080			60,200
14	4			250			850			58,400
15	1			290			1,240			61,000
16	3			320			1,270			61,100
Totals	30			4,080			16,890		$	958,200

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	$	187,479
Total cost of maintaining customer accounts		126,072
Total cost of performing special analyses		120,600
Total fixed costs (total for 16 months)		524,049
Total costs	$	958,200

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?

1,060 paychecks processed.

160 customer accounts maintained.

3 special analyses.