Product V9 Product M6 Total direct labor-hours Expected Production 780 888 Direct Labor- Hours Per Unit 13.8 10.8 Total Direct Labor-Hours 10, 764 9,504 20, 268 The direct labor rate is $28.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $297.60 $190.80 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 Cost Pools Labor-related Product testing Order size Activity Measures DLHS Tests MHS Estimated Overhead Cost $106,656 79, 288 408,000 $593,864 Product V9 Product M6 10,764 9,504 1,320 1,760 6,300 5,520 Total 20, 268 3,080 11,820 expected activity: Expected Activity Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS Tests MHS Estimated Overhead Cost $106,656 79,208 488, eee $593,864 Product V9 Product M6 10,764 9,584 1,320 1,760 6,300 5,520 Total 20, 268 3,888 11,820 Required: Calculate the difference between the unit product costs under the traditional costing method and the activity-based costi each of the two products. (Round your intermediate calculations and final answers to 2 decimal places. Enter your ans positive values.) o Product V9 Product M6 Traditional unit product cost ABC unit product cost Difference $ 0.00 $ 0.00