Sheridan 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 170,000 54,000 30,220 Product 2495 85,000 14,000 42,400 For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ Product 2495 $ eTextbook and Media For each product line, compute operating income using the activity-based costing system. Product 540X $ Product 137Y $ Product 2495 $ eTextbook and Media 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). (Round answers to 2 decimal places, e.g. 12.25%. Enter negative answers using either a negative sign preceding the number eg. -45.25% or parentheses e.g. (45.25)%) Product 540x Product 137Y Product 2495 % %