Calculate the margin of safety ratio for current operations and after Elizabeth's changes are introduced. (Round final answers to 2 decimal places, eg. 15.25\%) Elizabeth Brown is the advertising manager for Oriole 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 $15.840 in fixed costs to the $190,080 currently spent, In addition, Elizabeth is proposing that a 10% price decrease ( $30 to $27 ) will produce a 20% increase in sales volume (17,600 to 21,120) Variable costs will remain at $12 per pair of shoes. Management is impressed with Elizabeth's ideas but are concerned about the effects that thesechanges 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 Elizabeth's ideas are used. Prepare CVP incomestatements for current operations and after Elizabeth's changes are introduced, for the year ender December 31,2022