Coronado 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		$212,000		$58,000		$45,900
Product 137Y		165,000		50,000		39,000
Product 249S		82,000		20,000		43,100

(a)

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

Product 540X		$enter a dollar amount
Product 137Y		$enter a dollar amount
Product 249S		$enter a dollar amount