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 320 420 Direct Labor- Hours Per Unit 9.2 6.2 Product V9 Product M6 Total direct labor-hours Total Direct Labor-Hours 2,944 2,604 5,548 The direct labor rate is $24.00 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $274.60 $167.80 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 DLHS $ 95,156 Tests 70,008 MHS 385,000 $550,164 Expected Activity Product Product V9 M6 Total 2,944 2,604 5,548 630 840 1,470 4,000 3,680 7,680 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