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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

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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: Product 19 Product M6 Total direct labor-hours Expected Production 580 680 Direct Labor-Hours Per Unit 11.8 8.8 Total Direct Labor-Hours 6,844 5,984 12,828 The direct labor rate is $26.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $ 287.60 $ 180.80 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 Measures Activity Cost Pools Labor-related Product testing Order size DLHS Estimated Overhead Cost $ 101,656 75,208 398,000 $ 574,864 Tests MHs Expected Activity Product M6 5,984 1,360 4,720 Product V9 6,844 1,020 5,300 Total 12,828 2,380 10,020 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.)

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