Prawitt Company incurred an activity cost of $$106,500$ for inspecting $30,000$ units of production. Management determined that the inspecting objectives could be met without inspecting every unit. Therefore, rather than inspecting $30,000$ units of production, the inspection activity was limited to a random selection of $5,000$ units out of the $30,000$ units of production.

This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below.

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Determine the inspection activity cost per unit on $30,000$ units of total production both before and after the improvement. Do not round intermediate calculations. If required, round per unit amounts to the nearest cent.

Inspection activity before improvement $ per unit Inspection activity after improvement $ per unit