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. Sales Revenue Products Product 540X Product 137Y Product 2495 $208,000 155,000 92.000 Total Costs Traditional ABC $54,000 $49,000 48,000 30,000 23,000 46,000 (a) For each product line.compute operating income using the traditional costing system. Product 540x $ Product 1377 $ 1 Product 2495 $ $