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 $206,000 $59.000 $48,100 Product 1377 172,000 49.000 44,000 Product 2495 87,000 25.000 40,900 (a) For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ Product 2495 $