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 800 14.0 4,200 Product G2 900 11.0 3,400 Total direct labor-hours 7,600 The direct labor rate is $28.80 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit Product Q1 $298.60 Product G2 $191.80 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 $107,156 4,200 3,400 7,600 Product testing Tests 79,608 1,350 1,800 3,150 General factory MHs 409,000 6,400 5,600 12,000 $595,764

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.