Carla Vista Willis is the advertising manager for Bargain show store. She is currently working on a major promotional campaign. Herideals include the installation of a new lighting system and increased display space that will add $34,220 in fixed costs to the $318,600 currently spent. In addition, Carla Vista is proposing that a 5% price decrease (40to38)will produce 25% increase in sales volume (23,600 to 29,500). variable cost will remain at 25% per pair of shoes. Management is impressed with Carla Vista's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. a. compute the current break-even point in units, and compare it to the break-even point in units if Carla Vista's ideas are used. b. compute the margin of safety ratio of safety for current operations and after Carla Vista's changes are introduced. (round answer to 0 decimal places, e.g.15%) c. prepare a CVP income statement for current operations and after Carla Vista's changes are introduced