Roen Company incurred an activity cost of $$120,300$ 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.

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