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 700 Direct Labor- Hours Per Unit 13.0 10.0 Product V9 Product M6 Total direct labor-hours Total Direct Labor-Hours 9,100 8,000 17,100 800 The direct labor rate is $27.80 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $293.60 $186.80 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 $104,656 77,608 404,000 $586, 264 Product V9 Product M6 9,100 8,000 1,200 5,900 5,200 Total 17,100 2,800 11,100 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