Maria 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 $30,400 in fixed costs to the $272.000 currently spent. In addition, Maria is proposing that a $% 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 Maria's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. BARGAIN SHOE STORE CVP Income Statement