Bonita Inc. has conducted the following analysis related to its product lines, using a traditional costing system $($volume$-$based$)$ and an activity$-$based costing system. The traditional and the activity$-$based costing systems assign the same amount of direct materials and direct labor costs.

$\backslash$table$[[$Products$,,$Sales Revenue,,Total Costs$],[$Product $540$X$,$$$201,000,,$$$54,000,$$$48,120,],[$Product $137$Y$,163,000,51,000,39,240,,],[$Product $2495,92,000,20,000,37,640,,]]$

$($a$)$

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

Product $540$X $ $$

Product $137Y,$$ $$

Product $249$S $ $$