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		$201,000		$56,000		$45,600
Product 137Y		159,000		55,000		25,000
Product 249S		89,000		15,000		55,400

For each product line, compute operating income using the traditional costing system.

Product 540X		$enter a dollar amount of operating income using the traditional costing system
Product 137Y		$enter a dollar amount of operating income using the traditional costing system
Product 249S		$enter a dollar amount of operating income using the traditional costing system

eTextbook and Media

For each product line, compute operating income using the activity-based costing system.

Product 540X		$enter a dollar amount of operating income using the activity-based costing system
Product 137Y		$enter a dollar amount of operating income using the activity-based costing system
Product 249S		$enter a dollar amount of operating income using the activity-based costing system

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 e.g. -45.25% or parentheses e.g. (45.25)%.)

Product 540X		enter the percentage difference in operating income rounded to 2 decimal places	%
Product 137Y		enter the percentage difference in operating income rounded to 2 decimal places	%
Product 249S		enter the percentage difference in operating income rounded to 2 decimal places	%