Sunland 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		$ 200,000			$ 53,000			$ 47,120
Product 137Y		162,000			48,000			29,760
Product 249S		92,000			25,000			49,120

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

Product 540X		$ enter a dollar amount
Product 137Y		$ enter a dollar amount
Product 249S		$ enter a dollar amount

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

Product 540X		$ enter a dollar amount
Product 137Y		$ enter a dollar amount
Product 249S		$ enter a dollar amount

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 e.g. -45.25% or parentheses e.g. (45.25)%.)

Product 540X		enter percentages rounded to 2 decimal places	%
Product 137Y		enter percentages rounded to 2 decimal places	%
Product 249S		enter percentages rounded to 2 decimal places	%