Rondeau, Inc., 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: Expected Production 600 700 Direct Labor- Hours Per Unit 12.0 9.0 Product V9 Product M6 Total direct labor-hours Total Direct Labor-Hours 7,200 6,300 13,500 The direct labor rate is $26.80 per DLH. The direct materials cost per unit for each product is given below: Direct Materials Cost per Unit $288.60 $181.80 Product V9 Product M6 The company is considering adopting an activity-based costing system with the following activity cost pools, activity measures, and expected activity: Activity Cost Pools Labor-related Product testing Order size Activity Measures DLHS Tests MHS Estimated Overhead Cost $ 102, 156 75,608 399,000 $ 576,764 Expected Activity Product Product V9 M6 Total 7,200 6,300 13,500 1,050 1,400 2,450 5,400 4,800 10, 200 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 V9 Product M6 Traditional unit product cost ABC unit product cost Difference