$($b$)$

Oriole Modernas of Juarez, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting work is performed by skilled draftsmen. Rafael Jiminez, Oriole's owner, is considering replacing the draftsmen with a computerized drafting system. However, before making the change, Rafael would like to know the consequences of the change, since the volume of business varies significantly from year to year. Shown below are CVP income statements for each alternative.

$\backslash$table$[[,\backslash$table$[[$Manual$],[$System$]],\backslash$table$[[$Computerized$],[$System$]]],[$Sales$,$$$1,860,000,$$$1,860,000$

Calculate the increase in Net income for each alternative if sales increased by $$130,000$ due to an increase in the number of units sold.

$\backslash$table$[[,$Increase in Net Income$],[$Manual System,$$||,],[$Computerized System,$$,]]$

Which alternative would produce the higher net income?

manual system $1\mathrm{.}5$ computerized $4\mathrm{.}5$ Calculate the increase in net income for wach alternative if sales increased by $130,000$ due to an increase in fhe number of units sold. Find jncrease in manual system and compromized system