Crane 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. Matthew Young, Crane's owner, is considering replacing the draftspersons with a computerized drafting system.

However, before making the change, Matthew 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$,$$$2,480,000,$$$2,480,000$