Jolena is the marketing manager for Kanga Shoe Store. Jolena is currently working on a promotional campaign that will add $18,000 in fixed costs to Kanga's current fixed costs of $216,000. Jolena is also proposing that a 10% sales price decrease (from $30 to $27 per pair of shoes) will produce an increase in sales volume from 20,000 to 24,000 units. Variable costs will remain at $12 per pair of shoes. Compute and prepare a cup analysis: Current After Changes Increase/Decrease Break-even point in units Margin of Safety Ratio Prepare the CVP Income Statement (Totals), CVP Income Statement: Current After Changes ncrease/Decrease to Profit/Los: Sales revenes Less: Variable costs Contribution margin Less: Fixed costs Profit/Loss 2. Instructions for Posting (200 to 300 words - 60pts): a. Based on the results for your cvp analysis: 1- Explain the results for the break-even point, margin of safety ratio, and cvp income statement2. Instructions for Posting (200 to 300 words - 60pts): a. Based on the results for your cvp analysis: 1- Explain the results for the break-even point, margin of safety ratio, and cvp income statement 2- Would you make the changes recommended by Jolena? b. Explain and compare the per unit behavior and the total cost behavior for variable costs. c. Explain relevant range: 1- Explain what the relevant range is. 2- Explain and provide an example when the straight-line relationship does not exist for variable costs. * Upload and attach your completed excel file to your posting