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 $201,000 $54,000 $47,800 Product 137Y 163,000 51,000 41,000 Product 2495 92,000 20,000 36,200