Ayala Inc. 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 $180,000 $55,000 $50,000
Product 137Y 160,000 50,000 35,000
Product 249S 70,000 15,000 35,000

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

Product 540X $
Product 137Y $
Product 249S $