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	4			320			1,090		$	58,200
2	2			230			1,220			58,600
3	4			220			900			60,200
4	0			230			1,060			58,200
5	3			300			1,060			61,500
6	3			270			1,290			58,300
7	3			310			890			61,000
8	1			230			820			61,700
9	2			330			1,000			60,900
10	3			250			1,230			60,300
11	2			300			1,150			58,500
12	3			180			1,060			58,500
13	1			210			1,260			61,000
14	2			340			1,080			60,600
15	2			220			820			60,300
16	1			260			1,190			61,900
Totals	36			4,200			17,120		$	959,700

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	$	196,880
Total cost of maintaining customer accounts		128,100
Total cost of performing special analyses		141,480
Total fixed costs (total for 16 months)		493,240
Total costs	$	959,700

Required:

a-1. What is the cost per unit for paychecks processed? (Round your answer to 2 decimal places.)

a-2. What is the cost per unit for customer accounts maintained? (Round your answer to 2 decimal places.)

a-3. What is the cost per unit for special analyses performed?

Cost Per Unit=

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.)

1,020 paychecks processed.

210 customer accounts maintained.

3 special analyses.

Estimated cost=