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 $211,000 $60,000 $48,200 Product 137Y 164,000 54,000 44,000 Product 2495 86,000 22,000 43,800 For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ Product 249S $ For each product line, compute operating income using the activity-based costing system. Product 540X $ Product 137Y $ Product 249S $ 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, eg. 12.25%. Enter negative answers using either a negative sign preceding the number eg.-45.25% or parentheses eg. (45.25)%) Product 540X Product 137Y Product 2495.