Sunland Arquitectnica of Tijuana, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting work is performed by skilled draftspersons. Charles Wilson, Sunland's owner, is considering replacing the draftspersons with a computerized drafting system. However, before making the change, Charles 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: Manual System Computerized System Sales $2,160,000 $2,160,000 Variable costs 1,728,000 1,296,000 Contribution margin 432,000 864,000 Fixed costs 324,000 756,000 $100.000 $100.000