Kimberly Young is the advertising manager for Crane 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 $22,680 in fixed costs to the $272,160 currently spent. In addition, Kimberly is proposing that a 10% price decrease ( $30 to $27 ) will produce a 20% increase in sales volume (25,200 to 30,240). Variable costs will remain at $12 per pair of shoes. Management is impressed with Kimberly'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 Kimberly's ideas are used. eTextbook and Media Question Part Score /1 Calculate the margin of safety ratio for current operations and after Kimberly's changes are introduced. (Round final answers to 2 decimal places, e.g. 15.25\%)