Exercise 172 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 Revenue Traditional ABC Praduct s40x$197,000$50,000 4,100 170,000 54,000 25,000 1,00 11,000 52,900 Product 2495 For each produuct lina, compute operating incoma using tha traditional costing system. Product 540x Product 137Y Product 2495 For each product line, compute operating income using the activity-based costing system. Product 540X