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	420	10.2	4,284
Product M6	520	7.2	3,744
Total direct labor-hours			8,028

The direct labor rate is $25.00 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product V9	$279.60
Product M6	$172.80

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	$	97,656	4,284		3,744		8,028
Product testing	Tests		72,008	780		1,040		1,820
Order size	MHs		390,000	4,500		4,080		8,580
		$	559,664

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.)