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 Product 137Y Product 249S $199,000 155,000 82,000 57,000 48,000 20,000 $49,400 29,000 46,600 Your answer is correct. For each product line, compute operating income using the traditional costing system. Product 540X Product 137Y Product 249S 142000 107000 62000