Chapter 17 homework problems Question 4 of 6 < > -/1 E SwiftyInc. 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 Products Sales Revenue Traditional ABC Product 540X $206,000 $59,000 $48,100 Product 137Y Product 2495 172,000 49,000 44,000 87,000 25,000 40,900 (a) For each product line, compute operating income using the traditional costing system. Product 540X $ Product 137Y $ Product 2495