Rosman, Inc., manufactures and sells two products: Product Q1 and Product G2. 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 Q1	700	13.0	3,900
Product G2	800	10.0	3,200
Total direct labor-hours			7,100

The direct labor rate is $27.80 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q1	$293.60
Product G2	$186.80

The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity:

		Estimated	Expected Activity
Activity Cost Pools	Activity Measures	Overhead Cost	Product Q1	Product G2	Total
Labor-related	DLHs	$104,656	3,900	3,200	7,100
Product testing	Tests	77,608	1,200	1,600	2,800
General factory	MHs	404,000	5,900	5,200	11,100
		$586,264

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. (Enter your answers as positive values rounded to two decimal places.)

Traditional unit product cost for Product Q1 and product G2: ?

ABC unit product cost for product Q1 and product G2:?

The difference :?