- yala I traditional and the activity-based costing systems indude direct materials and direct labor costs. as conducted the following analysis related to its prod e u sting system volume based and an activity-based co ting term. Both the Total Costs Sales Revenue Products Traditional ABC Product 540X $212,000 $58,000 $45,100 54,00031,000 14,00049,900 Product 137Y Product 2495 170,000 85,000 For each product line, compute operating income using the traditional costing system Product 540X Product 137Y Product 2495 INK TO TEXT For each product line, compute operating income using the activity-based costing system. Product 540x Product 137Y