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			190			1,180		$	61,400
2	2			170			830			59,200
3	4			320			1,140			59,300
4	1			190			1,080			60,100
5	1			340			940			58,200
6	1			290			1,080			60,600
7	3			170			960			59,400
8	2			290			1,120			59,800
9	4			320			1,090			58,400
10	0			180			1,280			58,800
11	3			170			1,130			58,500
12	1			260			830			61,400
13	3			170			1,070			59,500
14	1			240			1,110			60,700
15	1			170			850			61,300
16	2			340			1,070			59,500
Totals	32			3,810			16,760		$	956,100

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	$	199,444
Total cost of maintaining customer accounts		117,348
Total cost of performing special analyses		124,800
Total fixed costs (total for 16 months)		514,508
Total costs	$	956,100
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? 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.) 1,050 paychecks processed. 220 customer accounts maintained. 5 special analyses.