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. Products Product 540X Product 137Y Product 249S Sales Revenue $208,000 155,000 92,000 Total Costs Traditional $54,000 $49,000 48,000 ABC 23,000 30,000 46,000

Ayala lnc has conducted the following analys/s related to its prodoct lines, using a traditional costing system (volume-bised) and an activity-based costing system. Both the traditional and the act vity-based costing systems include direct materials and direct labor costs. For each product line, compute operating income using the activity-based costing system