Joanna Rowling 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 $24,000 in fixed costs to the $270,000 currently spent. In addition, Joanna 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 24S per pair of shoes. Management is impressed with Joanna's ideas but concerned about the effects that these changes will have on the break-even-point. Instructions: a. Compute the current break-even-points in units, and compare it to the break-even-point in units if Mary's ideas are used b. Prepare a CVP income statement for current operations and after Joanna's changes are introduced. (Show column for total amounts only) Would you make the changes suggested