Problem 18-4A 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 $27,040 in fixed costs to the $277,880 currently spent. In addition, Mary is proposing that a 5% price decrease ($44 to $42} will produce a 19% increase in sales volume (22,830 to 22168}. Variable costs will remain at $23 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. (a) Compute the current break-even point in units, and compare it to the break-even point in units it Mary's ideas are used. (Round answers to 0 decimal places, 9.9. 1,225.) Current break-even point pairs of shoes New break-even point pairs of shoes {b} Compute the margin of safety ratio for current operations and after Mary's changes are introduced. (Round answers to 0 decimal places, 9.9. 15%.) Current margin of safety ratio % New margin of safety ratio %