TB Problem Qu. 4-205 (Algo) Rondeau, Incorporated, manufactures and sells... Rondeau, Incorporated, manufactures and sells two products: Product V9 and Product M6. Data concerning the expected production of each product and the expected total direct labor-hours (DLHS) required to produce that output appear below: Product V9 Product M6 Total direct labor-hours Expected Production 780 880 Direct Labor-Hours Per Unit 13.8 10.8 Total Direct Labor-Hours 10,764 9,504 20,268 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 V9 Product M6 $ 297.60 $ 190.80 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools. Activity Measures Estimated Overhead Cost Product V9 Labor-related DLHS Product testing Order size Tests MHs $ 106,656 79,208 408,000 10,764 Expected Activity Product M6 9,504 Total 20,268 1,320 1,760 3,080 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. (Round your intermediate calculations and final answers to 2 decimal places. Enter your answers as positive values.) Traditional unit product cost ABC unit product cost Difference Product V9 Product M6 $ 0.00 $ 0.00