ondeau, Incorporated, manufactures and sells two products: Product V9 and Product M6. Data concerning the expected production feach product and the expected total direct labor-hours (DLHs) required to produce that output appear below: Expected Direct LaborHours Total Direct Production Per Unit LaborHours Product V9 300 9.0 2,700 Product M6 400 6.0 2,400 Total direct labor-hours 5,100 he direct labor rate is $23.80 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product V9 $ 273.60 Product M6 $ 166.80 he company is considering adopting an activitybased costing system with the following activity cost pools, activity measures, and xpected activity: Activity Estimated Overhead Expected Activity Activity Cost Pools Measures Cost Product V9 Product M6 Total Labor-related DLHs $ 94,656 2,700 2,400 5,100 Product testing Tests 69,608 600 800 1,400 Order size MHs 384,000 3,900 3,600 7,500 $ 54 8 , 2 6 4 equired: alculate the difference between the unit product costs under the traditional costing method and the activitybased costing system for ach of the two products. (Round your intermediate calculations and final answers to 2 decimal places. Enter your answers as ositive values.)