Wildhorse Arquitectnica of Tijuana, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting works performed by skilled draftspersons. Kevin Hall, Wildhorse's owner, is considering replacing the draftspersons with a computerized drafting system However, before making the change, Kevin 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 $1.220,000 $1.220,000 Variable costs 976,000 732,000 Contribution margin 244,000 488,000 Fixed costs 122,000 366.000 Operating income $122,000 $122,000