Donna 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 $27,600 in fixed costs to the $272,000 currently spent. In addition, Donna is proposing that a 5% price decrease ( $40 to $38 ) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $24 per pair of shoes. Management is impressed with Donna's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. Compute the margin of safety ratio for current operations and after Donna's changes are introduced. (Round answers to 0 decimal places, e.g. 15\%) Current margin of safety ratio % New margin of safety ratio %