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	780	13.8	4,140
Product G2	880	10.8	3,360
Total direct labor-hours			7,500

The direct labor rate is $28.60 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q1	$297.60
Product G2	$190.80

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	$106,656	4,140	3,360	7,500
Product testing	Tests	79,208	1,320	1,760	3,080
General factory	MHs	408,000	6,300	5,520	11,820
		$593,864

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.)