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 $28,370 in fixed costs to the $284,280 currently spent. In addition, Mary is proposing that a 5% price decrease ($41 to $39) will produce a 18% increase in sales volume (20,750 to 24,485). Variable costs will remain at $25 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 0 decimal places, e.g. 1,225.)Current break-even point pairs of shoes 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 0 decimal places, e.g. 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