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 Com Salu Product Revenue Traditional ABC Product 540x $212,000 $58,000 $45,900 Product 1330' 165,000 50,000 39,000 Product 2495 82,000 20,000 43,100 P (a) V (b) For each product line, compute operating income using the activity-based costing system. Product 540x $ Product 13W $ Product 2495 $