Mary 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 $18,000 in fixed costs to the $129,000 currently spent. In addition, Mary is proposing that a 5 % price decrease ($20 to $19) will produce a 2C 6 increase in sales volume (20,000 to 24,000). Variable costs will remain at $12 per pair of shoes. Management is impressed with Mary's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. Compute the current break-even point in units, and compare it to the break-even point in units if Mary's ideas are used. (Round answers to O decimal places, e.g. 1,225.) pairs of shoes Current break-even point New break-even point pairs of shoes Compute the margin of safety ratio for current operations and after Mary's changes are introduced. (Round answers to O decimal places, e.s. 15 %.) Current margin of safety ratio % New margin of safety ratio % Prepare a CVP income statement for current operations and after Mary's changes are introduced. BARGAIN SHOE STORE CVP Income Statement Current New $ Would you make the changes suggested