The Customer Support Department at Wadsworth Supply is analyzing the costs of its services. A cost analyst has collected monthly data on the three main functions of the department and the total costs for the last year, which follow.

MonthSpecial Reports CompletedCustomer Accounts MaintainedTransactions ProcessedCustomer Support Costs $($$$000)1302,80085,640$$ $1,3062182,64165,7401,4083522,60272,0401,3104361,83650,0801,2565301,95850,7301,2626401,85045,2101,0467361,13629,2701,0508551,06726,1401,1169211,29930,4901,04010272,55568,1201,33611131,84151,3601,20012421,91550,1801,192$Totals$40023,500625,000$$ $14,522$

The cost analyst also has identified the Customer Support Department costs for each of the three main functions. Any costs not assigned to one of the functions is considered general administration cost. The costs for the last year $($in thousands$)$ follow:

Total cost of special reports$ $5,042$Total cost of maintaining customer accounts$3,760$Total cost of processing transactions$2,000$

Required:

a$-1.$ What is the cost per unit for special reports completed?

a$-2.$ What is the cost per unit for customer accounts maintained?

a$-3.$ What is the cost per unit for transactions processed?

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?

$40$ special reports

$2,500$ customer accounts maintained

$55,000$ transactions processed