Carla Vista Cafeteria operates cafeteria food services in public buildings in the Midwest. Carla Vista is contemplating a major change in its cost structure. Currently, all of their cafeteria lines are staffed with hourly wage employees who hand serve the food to customers. Benson Riggs, Carla Vista's owner, is considering replacing the employees with an automated self-service system. However, before making the change, Benson would like to know the consequences of the change, since the volume of business varies significantly from location to location. Shown below are the CVP income statements for each alternative. Personal Service Automated Self-Service System System Sales $2,040,000 $2,040,000 Variable costs 1,632,000 1,122,000 Contribution margin $408,000 $918,000 Fixed costs 102,000 612,000 Net Income $306,000 $306,000