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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

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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 Diret Labor. Total Direct Production louca Per Unit Labor-Hours Product ve 620 12.2 7,564 Product M6 720 9.2 6,624 Total direct labor-hour 14,188 The direct labor rate is $27.00 per DLH. The direct materials cost per unit for each product is given below. Product 19 Product MG Direct Materials Coat per Unit $289.60 $182.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Expected Activity Product ME Activity Cost Poola Labor-related Product testing Order size Estimated Activity Overhead Measures Coat DLHO $102,656 Teata 76,008 Mit 400,000 $570,664 Product V9 7,564 1,080 5,500 6,624 1,440 4,880 Total 14,188 2,520 10,380 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 MG Traditional unit product cost ABC unit product cost Difference

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