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 $212,000 $55,000 $47,500 Product 137Y 159,000 52,000 42,000 Product 2495 89,000 21,000 38,500 For each product line, compute operating income using the traditional costing system. Product 540X TA $ 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 %