Rondeau, Incorporated, manufactures and sells two products: Product V$9$ and Product M$6.$ Data concerning the expected production

of each product and the expected total direct labor$-$hours $($DLHs$)$ required to produce that output appear below:

The direct labor rate is $$26\mathrm{.}60$ per $DLH.$ The direct materials cost per unit for each product is given below:

The company is considering adopting an activity$-$based costing system with the following activity cost pools, activity measures, and

expected activity:

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.

Note: Round your intermediate calculations and final answers to $2$ decimal places. Enter your answers as positive values.