Imagen Arquitectnica of Tijuana, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting work is performed by skilled draftspersons. Alfredo Ayala, Imagen's owner, is considering replacing the draftspersons with a computerized drafting system. However, before making the change, Alfredo 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: Computerized Manual System System Sales $808,000 $808,000 Variable costs 646,400 484,800 Contribution margin 161,600 323,200 Fixed costs 60,600 222,200 Operating income $101,000 $101,000 Using the margin of safety ratio, determine which alternative could sustain the greater decline in sales before operating at a loss. (Round margin of safety ratio to 2 decimal places, e.g. 15.25%) Margin of Safety Ratio % Manual Computerized % could sustain the greater decline in sales before operating at a loss