Betty Willis is the advertising manager for Bargain 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 $23,600 in fived costs to the $129,000 currently spent. In addition, Betty is proposing that a 598 price decrease ($20 to $19 will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $12 per pair of shoes: Management is impressed with Betty's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. (a) Prepare a CVP income statement for current operations and after Betty's changes are introducod. Compute the current break-even point in sales units, and compare it to the break-even point in sales units if Betty's ideas are implemented. (Round answers to 0 decimal ploces, es. 5.275) Current break-even point New breakeven point pairs of shoes pairs of shoes Compute the margin of safety ratio for current operations and after Betty's changes are introduced. (Round answers to O decimal places, e. 15K) Current margin of safety ratio New margin of safety ratio