Perdon 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 labour costs.

		Total Costs
Products	Sales Revenue	Traditional	ABC
Product 440X	$200,000	$80,000	$45,000
Product 137Y	190,000	60,000	65,000
Product 249S	80,000	30,000	55,000

Please complete the following questions as per the instructions provided. (a) Operating Income under Traditional Costing: Product 440X $_______ Product 137Y $_______ Product 249S $_______ (b) Operating Income under Activity-Based Costing: Product 440X $______ Product 137Y $______ Product 249S $______ (c) Find the percentage change between traditional and activity-based costing for each product: Product 440X ______% Product 137Y ______% Product 249S ______%