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 $200,000 $56,000 $46,200 Product 137Y 169,000 54,000 36,000 Product 2495 80,000 22,000 49,800 (a) Your answer is correct. For each product line, compute operating income using the traditional costing system. Product 540X $ 144000 Product 137Y $ 115000