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 $202,000 $59,000 $45,900 Product 137Y 172,000 52,000 41,000 Product 2495 84,000 17,000 41,100 For each product line, compute operating income using the traditional costing system. Product 540X +A $ Product 137Y $ Product 2495 EA $ For each product line, compute operating income using the activity-based costing system. Product 540X +A $ Product 137Y $ Product 2495 $ eTextbook 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 % de % do