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	Total Direct Labor-Hours
Product V9	720	13.2	9,504
Product M6	820	10.2	8,364
Total direct labor-hours			17,868

The direct labor rate is $28.00 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product V9	$294.60
Product M6	$187.80

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated		Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost		Product V9		Product M6		Total
Labor-related	DLHs	$	105,156	9,504		8,364		17,868
Product testing	Tests		78,008	1,230		1,640		2,870
Order size	MHs		405,000	6,000		5,280		11,280
		$	588,164

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