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 Product V9 Product M6 Total direct labor-hours The direct labor rate is $28.40 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $ 296.60 $189.80 Expected Production 760 860 Activity Cost Pools Labor-related Product testing Order size Direct Labor-Hours Per Unit The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Measures DLHS Tests MHS 13.6 10.6 Estimated Overhead Total Direct Labor-Hours 10,336 9,116 19,452 Cost $ 106, 156 78,808 407,000 $ 591,964 Product V9 10,336 1,290 6,200 Expected Activity Product M6 9,116 1,720 5,440 Total 19,452 3,010 11,640 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 answer to 2 decimal places. Enter your answers as positive values.)

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 (DUHs) required to produce that output appear below: The direct labor rate is $28.40 per DLH. The direct materials cost per unit for each product is given below: The compony is considering adopting an activity-based costing system with the followng activity cost pools, actwity measures, and expected activity: 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 finat answern to 2 decimal places. Enter your answers as positive values.)