traditional c system ce and an activity-based costing system. Both the traditional and the activity-based costing systems direct materials and direct costs. Total Costs Traditional ABC Sales Revenue Products $50,000 $55,000 $180,000 Product 440X 35,000 50,000 160,000 Product 137Y 15,000 35,000 Product 249S 70,000 Instructions traditional costing system. (a) For each product line, calculate operating income using the (b) For each product line, calculate operating income using the activity-based costing system