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 Product 540X Sales Revenue Traditional ABC $201,000 $59,000 $48,100 Product 137Y 157,000 50,000 36,000 Product 2495 90,000 19,000 43,900