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.

				Total Costs
Products		Sales Revenue		Traditional		ABC
Product 540X		$208,000		$54,000		$49,000
Product 137Y		155,000		48,000		30,000
Product 249S		92,000		23,000		46,000

For each product line, compute operating income using the traditional costing system.

Product 540X		$
Product 137Y		$
Product 249S		$

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For each product line, compute operating income using the activity-based costing system.

Product 540X		$
Product 137Y		$
Product 249S		$

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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 amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Product 540X			%
Product 137Y			%
Product 249S			%