Carla Vista 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. Products Sales Revenue Total Costs Traditional ABC $55,000 $49,984 Product 540X $207.000 Product 1377 167,000 69.000 56,554 Product 2495 83.000 28,000 41,035 (a) For each product line, compute operating income using the traditional costing system. Traditional costing system ABC Product 137Y Product 2495 Operating income