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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

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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 (DUHS) required to produce that output appear below. Espected Direct Labor- Total Direct Products Hon Ver Unit Labor-hours Product V9 6,5 Product ME 5.94 Total direct labor-hours 580 1680 The direct labor rate is $26 60 per DLH. The direct materials cost per unit for each product is given below Direct Materiale cost per Us 5267.60 $0.80 Product V Froducto The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity Entinated Expected VLC Activity Overhed Product Activity Cent Fools Mese Coss Vzodat Total Lahat -teto CS 101.456 Tento 75.200 2020 expected activity Activity Coat Pools Labor-related Product testing Order size Activity Measures DLHS Tests ME Estimated Overhead Cost $101, 656 175,209 398,000 $574,864 Expected Activity Product Product V9 ME Total 6,844 5,984 12,828 2,020 1.360 2,380 5,300 4,720 10,020 Required: Calculate the difference between the unit product costs under the traditional costing method and the activity-based cos each of the two products. (Round your intermediate calculations and final answers to 2 decimal places. Enter your an positive values.) Product V9 Product M6 Traditional unit product cost ABC unit product cost Difference Rondeau, Inc., manufactures and sells two products Product V9 and Product M6. Data concerning the expectec product and the expected total direct labor-hours (DLHs) required to produce that output appear below Product V9 Product M6 Total direct labor-hours Expected Production 580 680 Direct Labor- Total Direct Hours Per Unit Labor-Hours 11.8 6, 844 8.8 5,984 12,828 The direct labor rate is $26.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $287.60 $180.00 Product V9 Product M6 The comnany i ronciderinti The company is considering adopting an activity-based costing system with the following activity cost expected activity: Activity Cost Pools Labor-related Eroduct testing Order size Estimated Activity Overhead Measures Cost DLHS S101, 656 Tests 75,208 MAS 398,000 $579, 864 Expected Activity Product Product 79 M6 Total 6,844 5,984 12, 822 1,020 1, 360 2,380 5,300 4,720 10,020

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