Cullumber 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 $24,360 in fixed costs to the $226,800 currently spent. In addition, Cullumber is ppoposing that a 5% price decrease ( $40 to $38 ) will produce a 25% increase in sales volume (16,800 to 21,000). Variable costs will remain at $25 per pair of shoes. Management is impressed with Cullumber'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 Cullumber's ideas are used. Current break-even point pairs of shoes New break-even point pairs of shoes