Sandhill Modernas of Juarez, Mexico, is contemplating a major change in its cost structure. Curreatly, all of its drafting workis performed by skilled draftsmen. Ratael Jiminez, Sandhill's owner, is considering replacing the draftsmen with a computerized drafting system. However, before making the chanse. 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. (a) Your answer is eorrect. Determine the degree of operating leverage for each alternative. (Round onswers to 2 decimal places. e.3. 1.25.) Cakculate the increase in Net income for each alternative if sales increased by $140.000 due to an increase in the number of units sold. Which al ternative would produce the higher net income? Calculate the margin of safety ratio for the erigind scenarios in Part a. (Round ratios to 2 decimat places, e.g. 0.25.) Manual System Computerired System Using the margin of safety ratio, determine which alternative could sustain the greater decline in sales before operating at aloss