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 520 620 Direct Labor- Hours Per Unit 11.2 8.2 Product V9 Product M6 Total direct labor-hours Total Direct Labor-Hours 5,824 5,084 10,908 The direct labor rate is $26.00 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $284.60 $177.80 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: Activity Cost Pools Labor-related Product testing Order size Estimated Activity Overhead Measures Cost DLHS $100,156 Tests 74,008 MHS 395,000 $569,164 Expected Activity Product Product V9M6 Total 5,824 5,084 10,908 930 1,240 2,170 5,000 4,480 9,480 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 $ 0.00 $ 0.00