Crane 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 $33,600 in fixed costs to the $420,000 currently spent. In addition, Crane is proposing that a 5% price decrease ($60 to $57) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $36 per pair of shoes. Management is impressed with Crane'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 Crane's ideas are used. Current break-even point pairs of shoes New break-even point pairs of shoes