Rosman, Inc., manufactures and sells two products: Product Q1 and Product G2. The company currently uses a plantwide predetermined overhead rate based on direct labor-hours. 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	460	10.6	3,180
Product G2	560	7.6	2,720
Total direct labor-hours			5,900

The direct labor rate is $25.40 per DLH. The direct materials cost per unit for each product is given below:

	Direct Materials Cost per Unit
Product Q1	$281.60
Product G2	$174.80

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

$98,656

3,180

2,720

5,900

Product testing

Tests

72,808

840

1,120

1,960

General factory

MHs

392,000

4,700

4,240

8,940

$563,464

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 answers to 2 decimal places. Enter your answers as positive values.)

	Product Q1	Product G2
Traditional unit product cost	?	?
ABC unit product cost	?	?
Difference?\	?	?