Analyze Littlejohn, Inc. Littlejohn, Inc., manufactures machined parts for the automotive industry. The activity cost associated with Par Activity-Base Activity Usage X Activity Rate = Activity Cost Fabrication 250 dlh $80 per dlh $20,000 Setup 10 setups $80 per setup 800 Production control Moving 10 prod. runs 10 moves $30 per prod. run $25 per move 300 250 Total activity cost per unit $21,350 Estimated units of production +500 Activity cost per unit $42.70 Each unit requires 30 minutes of fabrication direct labor. Moreover, Part XX-10 is manufactured in production production run is set up, scheduled (production control), and moved as a batch of 50 units. Management is ce setup, production control, and moving activities in order to cut the production run sizes by half. As a result, t runs, and moves will double from 10 to 20. Such improvements are expected to speed the company's ability " Setup is reengineered so that it takes 60% of the original cost per setup. Production control software will allow production control effort and cost per production run to decline by Moving distance was reduced by 40%, thus reducing the cost per move by the same amount. a. Determine the revised activity cost per unit under the proposed changes.