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 V9 Product M6 Total direct labor-hours Expected Production 740 840 Direct Labor-Hours Per Unit 13.4 10.4 Total Direct Labor-Hours 9,916 8,736 18,652 The direct labor rate is $28.20 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product V9 Product M6 $ 295.60 $ 188.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Estimated Overhead Activity Cost Pools. Measures Cost Labor-related Product testing DLHS Tests Order size MHS $ 105,656 78,408 406,000 Product V9 9,916 1,260 6,100 Expected Activity Product M6 8,736 1,680 Total 18,652 2,940 5,360 11,460 $ 590,064 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.) Traditional unit product cost ABC unit product cost Difference Product V9 Product M6