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 Sales Revenue Traditional ABC Product 540X $ 199,000 $ 57,000 $ 49,400 Product 137Y 155,000 48,000 29,000 Product 2495 82,000 20,000 46,600 For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ ta Product 2495