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 laborhours (DLHs) required to produce that output appear below: Expected Direct Labor-Hours Total Direct Production Per Unit Labor-Hours Product V9 800 14.0 11,200 Product M6 900 11.0 9,900 Total direct laborhours 2 1 r 100 The direct labor rate is $28.80 per DLHt The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product V9 3 298.60 Product M6 $ 191.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Estimated Overhead Expected Activity Activity Cost Pools Measures Cost Product V9 Product M6 Total Laborrelated DLHs $ 107,156 11,200 9,900 21,100 Product testing Tests 79,608 1,350 1,800 3,150 Order size MHs 409,000 6,400 5,600 12,000 $ 5 95 , 76 4 Required: Calculate the difference between the unit product costs under the traditional costing method and the activitybased 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