Ayala Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-based costing systems include direct materials and direct labor costs. Products Product 540X Product 137Y Product 2495 Sales Revenue $197,000 170,000 81,000 Total Costs Traditional ABC $59,000 $46,100 54,000 25,000 11,000 52,900 For each product line, compute operating income using the traditional costing system. Product 540X $ $ Product 137Y $ Product 2495 $ For each product line, compute operating income using the activity-based costing system. Product 540x $ Product 137Y $ Product 2495 $ e Textbook and Media Using the following formula, compute the percentage difference in operating income for each of the product lines of Ayala: [Operating Income (ABC) - Operating Income (traditional cost)] + Operating Income (traditional cost). (Round answers to 2 decimal places, e.g. 12.25%. Enter negative answers using either a negative sign preceding the number e.g. -45.25% or parentheses e.g. (45.25)%.) Product 540X % Product 137Y % Product 2495 %