Solution :
a). Operating the income using traditional costing system
Products Sales revenue($) Traditional($) Operating income($)
( A ) ( B ) ( A - B )
540X 198,200 54,440 143,760
137Y 158,700 49,090 109,610
249S 83,190 11,290 71,900
b). Operating income using the activity-based costing system
Products Sales revenue($) Traditional($) Operating income($)
( A ) ( B ) ( A - B )
540X 198,200 45,520 152,680
137Y 158,700 39,290 119,410
249S 83,190 30010 53,180
