Carla Vista Arquitect$$nica of Tijuana, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting work is performed by skilled draftspersons. Joseph Moore, Carla Vista's owner, is considering replacing the draftspersons with a computerized drafting system.

However, before making the change, Joseph would like to know its consequences, since the volume of business varies significantly from year to year. Shown below are CVP income statements for each alternative:

$\backslash$table$[[,$Manual System,Computerized System$],[$Sales$,$$$872,000,$$$872,000$