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. The traditional and the activity-based costing systems assign the same amount of direct materials and direct labor costs.

					Total Costs
Products		Sales Revenue			Traditional			ABC
Product 540X		$ 212,000			$ 58,000			$ 53,380
Product 137Y		165,000			50,000			38,500
Product 249S		82,000			20,000			36,120

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

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

Using the following calculation, 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)

%Product 540X

%Product 137Y

%Product 249S