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.

Fxercise 17-2 Ayala Inc. has conducted the following analysis related to its product lines, using a tradtional costing system (volume-based) and an activity-based costing system. Both the traditional and the activity-hased costing systems include materials and d irect labor Total Costs Sales Products Revenue Traditional ABC $20,00,0o $49,100 540X Product 137Y Product 2498 163,000 18,000 97,000 55,000 3B,ono