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 Direct Labor- Total Direct Production Hours Per Labor-Hours Product Q1 Product G2 Total direct labor-hours 14.0 11.0 800 4,200 3,400 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 298.60 $191.80 Product Q1 Product G2 The company is considering adopting an activity-based costing system with the following activity cost pools activity measures, and expected activity Expected Activity Activity Cost Activity Measures Overhead Cost Product Q1 Product G2 Labor-related DLHs Product testing Tests General factory MHs $107,156 9,608 409,000 4,200 1,350 3,400 1,800 5,600 7,600 3,150 12,000 $595,764 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 0.00 S 0.00