Patricia Willis is the advertiking myhager for Earzain Shoe Store. She is currently working on a major promotional campaign. Her ideas include the irstallation of a new lighting system and increased display space that will add $51,000 in fued costs to the $411,000 currently spent, In addition, Patricia is proposing that a 5% price decrease (\$60 to $7 ) will produce a 20%6 increase in sales volume (20,000 to 24000). Variable costs will remainat $36 per pair of shoes. Managenent is impressed with Patricia's ideas but concerned about the effects thut these changes will hwe on the break-even point and the margin of safety. (a) Preparea CVP income statement for current operations and after Patricischanges are introduced