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Griffin Company incurred an activity cost of $540,000 for inspecting 90,000 units of production. Management determined that the inspecting objectives could be met without inspecting

Griffin Company incurred an activity cost of $540,000 for inspecting 90,000 units of production. Management determined that the inspecting objectives could be met without inspecting every unit. Therefore, rather than inspecting 90,000 units of production, the inspection activity was limited to 35% of the production.

Determine the inspection activity cost per unit on 90,000 units of total production both before and after the improvement. Round your answers to the nearest cent.

Before the improvement $ per unit
After the improvement $ per unit

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