Mary Willis is the advertising manager for Bridgeport 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 $49.200 in fixed costs to the $396,000 currently spent. In addition, Mary is proposing that a 5% price decrease ($60 to $57) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $36 per pair of shoes. Management is impressed with Mary's ideas but concemed about the effects that these changes will have on the break-even point and the margin of safety. (a) Your answer is partially correct. Compute the current break-even point in units, and compare it to the break-even point in units it Mary's ideas are (Round answers to O decimal places, e.g. 1.225.) Current break-even point 16,500 pairs of shoes New break-even point 1.499. pairs of shoes Prepare a CVP income statement for current operations and after Mary's changes are introduced. BRIDGEPORT SHOE STORE CVP Income Statement Current New Sales $ Variable Expenses Contribution Margin Fixed Expenses Net Income/Loss) $ Would you make the changes suggested