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 249S		81,000		11,000		52,900

(a)

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

Product 540X		$enter a dollar amount of operating income using the traditional costing system
Product 137Y		$enter a dollar amount of operating income using the traditional costing system
Product 249S		$enter a dollar amount of operating income using the traditional costing system

For each product line, compute operating income using the activity-based costing system. Product 540x Product 1377 $ Product 2495 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 1377 % Product 2495 %