Exercise 17-2 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	Sales Revenue	Traditional	ABC
Product 540X	$211,300	$54,490	$49,830
Product 137Y	162,600	51,930	37,110
Product 249S	87,120	20,590	40,070

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

Product 540X	$
Product 137Y	$
Product 249S	$

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

Product 540X	$
Product 137Y	$
Product 249S	$

Using the following formula, 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).(Round answers to 2 decimal places, e.g. 12.25%. If difference is negative enter with either a - sign or in parenthesis, e.g. -12.25% or (12.25))

Product 540X		%
Product 137Y		%
Product 249S		%