Dorothy Taylor is the advertising manager for Sandhill 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 $17,640 in fixed costs to the $211,680 currently spent. In addition, Dorothy is proposing that a 10% price decrease ($27 to $24) will produce a 20% increase in sales volume (19,600 to 23,520). Variable costs will remain at $12 per pair of shoes. Management is impressed with Dorothy's ideas but are concerned about the effects that these changes 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 Dorothy's ideas are used. Current break-even point Break-even point if Dorothy's ideas are used units units eTextbook and Media Question Part Score Calculate the margin of safety ratio for current operations and after Dorothy's changes are introduced. (Round final answers to 2 decimal places, e.g. 15.25%) Current margin of safety ratio Margin of safety ratio Dorothy's changes are introduced do % do % --/1 Question Part Score Prepare CVP income statements for current operations and after Dorothy's changes are introduced, for the year ended December 31, 2022. Would you make the changes suggested? The changes be made. SANDHILL SHOE STORE CVP Income Statement GA $ Current $ CA New --/0.5