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. The

traditional and the activity$-$based costing systems assign the same amount of direct materials and direct labor costs.

Total Costs

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

For each product line, compute operating income using the activity$-$based costing system.

Using the following calculation, 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 to two decimals.$)$

a$.$ Operating Income, $540$X $-$ Traditional

b$.$ Operating Income, $137$ Y $-$ Traditional

c$.$ Operating Income, $249$ S $-$ Traditional

d$.$ Operating Income, $540$X $-$ ABC

e$.$ Operating Income, $137$Y $-$ ABC

f$.$ Operating Income, $249$ S $-$ ABC

g$.$ Percent Difference, $540$X

h$.$ Percent Difference, $137Y$