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 143000 Product 137Y $ 120000 Product 2495 $ 67000 For each product line, compute operating income using the activity-based costing system. Product 540x $ Product 137Y $ Product 2495 $