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 1377 Total Costs Sales Revenue Traditional ABC $196,000 $56,000 $46,400 162,000 52,000 25,000 Product 2495 79,000 23,000 59,600 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 $ eTextbook and Media 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 eg. -45.25% or parentheses eg. (45.25)%.) Product 540X % Product 137Y % Product 2495 %