Rondeau, Incorporated, 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	540	11.4	6,156
Product M6	640	8.4	5,376
Total direct labor-hours			11,532

The direct labor rate is $26.20 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product V9	$ 285.60
Product M6	$ 178.80

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 V9	Product M6	Total
Labor-related	DLHs	$ 100,656	6,156	5,376	11,532
Product testing	Tests	74,408	960	1,280	2,240
Order size	MHs	396,000	5,100	4,560	9,660
		$ 571,064

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.)

Calculate Traditional unit product cost and Activity-Based Costing cost for both Product V9 and Product M6