Prawitt Company incurred an activity cost of $116,400 for inspecting 24,000 units of production. Management determined that the inspecting cbjectives could be met without inspecting every unit. Therefore, rather than inspecting 24,000 units ef production, the inspection activity was limited to a randorn seiection of 4,000 units out of the 24,000 units of production. This information has been coliected in the Microsoft Excel Oniline file. Open the spreadsheet, perform the requlred analysis, and input your answers in the question below. Open spreadsheet Determine the inspection activity cost per unit on 24,000 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 1 per unit Inspection activity after improvements per unit