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	360	9.6	3,456
Product M6	460	6.6	3,036
Total direct labor-hours			6,492

The direct labor rate is $24.40 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product V9	$276.60
Product M6	$169.80

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	$	96,156	3,456		3,036		6,492
Product testing	Tests		70,808	690		920		1,610
Order size	MHs		387,000	4,200		3,840		8,040
		$	553,964

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