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.

Product 540X		$207,000		$54,000		$48,700

Product 137Y		155,000		50,000		33,000

Product 249S 85,000 11,000 33,300

For each product line, compute operating income using the traditional costing system.

Product 540X		$enter a dollar amount of operating income using the traditional costing system
Product 137Y		$enter a dollar amount of operating income using the traditional costing system
Product 249S