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 $210,000 $59,000 $45,400 Product 137Y 164,000 50,000 40,000 Product 249$ 83,000 11,000 34,600 For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ Product 249$ eTextbook and Media