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 Product 137Y Product 2495 Sales Revenue $201,000 157,000 90,000 Traditional $59,000 50,000 19,000 ABC $48,100 36,000 43,900 For each product line, compute operating income using the traditional costing system. Product 540X Product 137Y Product 2495 For each product line, compute operating income using the activity-based costing system. Product 540X Product 137Y Product 2495 Using the following formula, compute the percentage difference in operating income for each of the product lines of Ayala: [Operating Income (ABC) - Operating Income (traditional cost)] - Operating Income (traditional cost). (Round answers to 2 decimal places, e.g. 12.25%. Enter negative answers using either a negative sign preceding the number e.g. -45.25% or parentheses e.g. (45.25)%.) Product 540X Product 137Y Product 2495