Mary Smith is the advertising manager for Blossom 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 $14,400 in fixed costs to the $172,800 currently spent. In addition, Mary is proposing that a 10% price decrease ($27 to $24) will produce a 20% increase in sales volume (16,000 to 19,200). Variable costs will remain at $12 per pair of shoes. Management is impressed with Mary'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 Mary's ideas are used. Current break-even point Break-even point if Mary's ideas are used units units Calculate the margin of safety ratio for current operations and after Mary's changes are introduced. (Round final answers to 2 decimal places, e.g. 15.25%) Current margin of safety ratio Margin of safety ratio Mary's changes are introduced % Jo % Prepare CVP income statements for current operations and after Mary's changes are introduced, for the year ended December 31, 2022. BLOSSOM SHOE STORE CVP Income Statement Would you make the changes suggested? The changes be made. $ $ Current $ New B