1 UULLUISS UNIUSCIS Rondeau, Inc., manufactures and sells two products: Product V9 and Product M6. Data con product and the expected total direct labor-hours (DLHs) required to produce that output a Expected Production 480 Product V9 Product M6 Total direct labor-hours Direct Labor- Hours Per Unit 10.8 7.8 Total Direct Labor-Hours 5,184 4,524 9,708 580 The direct labor rate is $25.60 per DLH. The direct materials cost per unit or each product is Direct Materials Cost per Unit Product V9RON $282.60 Product M6 $175.80 The company is considering adopting an activity-based costing system with the following activity expected activity any is com Activity Cost Po Labor-related Product testing Order size Activity Measures OLHA Estimated Expected Activity Overhead Cost Product V9 Product 16Total $ 99,1565,154 9,706 73,208 870 392,004,8004320 $565,264 ests 4.524 4260 2030 9120 Required: Rondeau, Inc., manufactures and sells two products: Product V9 and Product M6. Data concerning the expected production of each product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Production Direct Labor- Hours Per Unit 18.8 7.8 Total Direct Labor-Hours 480 5,184 Product 19 Product M6 Total direct labor-hours 26.10 580 4,524 9,708 The direct labor rate is $25.60 per DLH. The direct materials cost per unit for each product is given below. Direct Materials Cost per Unit $282.60 $175.80 Product V9 Product M6 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Activity Measures DLHS Activity Cost Pools Lobor related Product testing Order size Estimated Overhead Cost $ 99,150 73,208 39300 5565,364 Tests Product V9 Product 5,184 4,524 870 1,100 4,000 4,320 Total 9,706 2,30 9,120 Required: Product V9 Product M6 Direct Materials Cost per Unit $282.60 $175.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: 5.55 Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS Tests Estimated Expected Activity Overhead Cost Product V9 Product M6Total $ 99,1565 ,184 4 ,524 9,708 73,208 8701 ,160 2,30 393,00 4,800 4,320 9,120 $565,364 Required: Calculate the difference between the unit product costs under the traditional costing method and the activity based costing system for each of the two products. (Round your intermediate calculations and final answers to 2 decimal places. Enter your answers as positive values.) Product V9 Product M6 Traditional unit product cost ABC unit product cost Difference