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:

Product Q1 Product G2 Total direct labor-hours Expected Direct Labor- Total Direct Production Hours Per Labor-Hours Unit 380 9.8 2,940 480 6.8 2,560 5,500 The direct labor rate is $24.60 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $277.60 $170.80 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 Product G2 Total Estimated Activity Cost Activity Measures Overhead Cost Product Q1 Pools Labor-related DLHs $96,656 2,940 Product testing Tests 71,208 720 General factory MHs 388,000 4,300 2,560 960 3,920 5,500 1,680 8,220 $555,864 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. (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 0.00 $0.00