Exercise 18-2 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 Sales Revenue Products Traditional ABC Product 540X Product 137Y Product 249S $201,000 170,400 91,950 $56,430 47,530 51,890 33,750 17,330 44,370 For each product line, compute operating income using the traditional costing system Product 540X Product 137Y Product 249S s