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:

Expected Production Direct Labor$-$Hours Per Unit Total Direct Labor$-$Hours

Product V$944010\mathrm{.}44,576$

Product M$65407\mathrm{.}43,996$

Total direct labor$-$hours $8,572$

The direct labor rate is $$25\mathrm{.}20$ per DLH$.$ The direct materials cost per unit for each product is given below:

Direct Materials Cost per Unit

Product V$9$ $ $280\mathrm{.}60$

Product M$6$ $ $173\mathrm{.}80$

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

Activity Cost Pools Activity Measures Estimated Overhead Cost Expected Activity

Product V$9$ Product M$6$ Total

Labor$-$related DLHs $ $98,1564,5763,9968,572$

Product testing Tests $72,4088101,0801,890$

Order size MHs $391,0004,6004,1608,760$

$ $561,564$

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.