.1em; font-weight: normal;”>Arquitectos Interiores of Juarez, Mexico, is contemplating a major change in its cost structure. Currently, all of its drafting work is performed by skilled draftsmen. AlfonsoJiminez, the Arquitecto  owner, is considering replacing the draftsmen with a computerizeddrafting system. However, before making the change, Alfonso would like to know the consequencesof the change, since the volume of business varies signifi cantly from year toyear. Shown below are CVP income statements for each alternative.Manual ComputerizedSystem SystemSales $1,500,000 $1,500,000Variable costs 1,200,000 600,000Contribution margin 300,000 900,000Fixed costs 50,000 650,000Net income $ 250,000 $ 250,000Instructions(a) Determine the degree of operating leverage for each alternative.(b) Which alternative would produce the higher net income if sales increased by $150,000?(c) Using the margin of safety ratio, determine which alternative could sustain the greater decline in sales before operating at a loss.