Casas 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, Casas 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. Determine the degree of operating leverage for each alternative.(Round answers to 2 decimal places, e.g., 1.25.) Calculate the increase in Net income for each alternative if sales increased by $110,000. Which alternative would produce the higher net income? _______________ Calculate the margin of safety ratio.(Round ratios to 2 decimal places, e.g., 0.25.) Using the margin of safety ratio, determine which alternative could sustain the greater decline in sales before operating at a loss. ________________