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 $197,000 $59,000 $46,100 Product 137Y 170,000 54,000 25,000 Product 2495 81,000 11,000 52,900 (a) For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y S