Please show the work that is changed.

Sunland 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 $33,640 in fixed costs to the $313,200 currently spent. In addition, Sunland is proposing that a 5% price decrease ($40 to $38) will produce a 25% increase in sales volume (23,200 to 29,000). Variable costs will remain at $25 per pair of shoes. Management is impressed with Sunland's ideas but concerned about the effects that these changes will have on the break-even point and the margin of if safety (a) X Your answer is incorrect. Compute the current break-even point in units, and compare it to the break-even point in units if Sunland's ideas are used. 156600 Current break-even point pairs of shoes 173420 pairs of shoes New break-even point (b) Compute the margin of safety ratio for current operations and after Sunland's changes are introduced, (Round answers to decimal places 1.8.15%) Current margin of safety ratio % New margin of safety ratio % Prepare a CVP income statement for current operations and after Sunland's changes are introduced BARGAIN SHOE STORE CVP Income Statement Current New