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 $198,000 $59,000 $48,400 Product 137Y 175.000 51,000 44,000 Product 2495 76.000 18,000 35,600 (a) For each product line, compute operating income using the traditional costing system. Product 540x $ Product 137Y $ Product 2495 $