Problem 5-61 (Static) Account Analysis (LO 5-1, 2) 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. Month Special Reports Completed Customer Accounts Maintained Transactions Processed Customer Support Costs ($000) 1 31 2,795 85,140 $ 1,276 2 17 2,636 65,240 1,378 3 53 2,597 71,540 1,280 4 37 1,831 49,580 1,226 5 29 1,948 50,230 1,232 6 41 1,840 44,710 1,016 7 35 1,126 28,770 1,020 8 56 1,057 25,640 1,086 9 20 1,289 30,240 1,010 10 26 2,545 67,870 1,296 11 12 1,831 51,110 1,160 12 43 1,905 49.930 1,152 Totals 400 23,400 620,000 $ 14,132 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 $ 5,040 Total cost of maintaining customer accounts 3,510 Total cost of processing transactions 1,922 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 departments estimated costs of doing business using the account analysis approach? 40 special reports 2,500 customer accounts maintained 55,000 transactions processed