costs.

$($a$)$

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

Product $540$X $

Product $137Y$$

Product $2495$$

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

$($c$)$ 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 to two decimals.$)$