The XYZ Company estimates that its total cost to send out invoices, receive payments, deposit payments, and update the accounting records was $20.00 per sales invoice in 2016. In 2016, there were 200,000 sales invoices and total fixed costs of $600,000 relating to these invoices.

a.) What was the total cost and total cost per invoice in 2017?
in 2017, the company expects total fixed costs and variable costs per unit to remain the same as in 2016.

b.) If the company budgets 250,000 sales invoices in 2017, what will be the expected total cost and expected cost per unit for 2017?