Alice Oritz is the advertising manager for Value Shoe Store. She is currently working on a major promotional campaign. Her ideas Include the Installation of a new lighting system and increased display space that will add $12,600 in fixed costs to the $198,450 currently spent. In addition, Alice is proposing that a 10% price decrease ($25 to $22.50) will produce a 20% Increase in sales volume (21,000 to 25,200). Variable costs will remain at $10 per pair of shoes. Management are Impressed with Alice's ideas but are concerned about the effects that these changes will have on the break-even point and the margin of safety Calculate the current break-even point in units, and compare it with the break-even point in units if Alice's ideas are used. Current break-even point Break-even point if Alice's ideas are used eTextbook and Media units units