Exercise 19-15 a-c (Part Level Submission) 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. Manual System Computerized System Sales Variable costs Contribution margin Fixed costs Net Income $1,620,000 1,296,000 324,000 84,000 $240,000 $1,620,000 648,000 972,000 732,000 $240,000 (a) Determine the degree of operating leverage for each alternative. (Round answers to a decimal places, c.9. 1.25.) Degree of Operating Leverage Manual System Computerized System