Problem 22-OSA a-c (Video) Cullumber Wilis 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 c eased display space that wil add $54,600 in f xed costs to the $399 000 arrently spent. In addition, Cullum ber is prop sing that a 5% p ce decrease $60 to $57 wil p oduce 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 Cullumber'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 i Cullumber's ideas are used. Current break-even point New break-even point pairs of shoes pairs of shoes Compute the margin of safety ratio for current operations and after Cullumber's changes are introduced. (Round answers to O declmal places, e.g. 15%) Current margin of safety ratio New margin of safety ratio Prepare a CVP income statement for current operations and after Cullumber's changes are introduced. BARGAIN SHOE STORE CVP Income Statement Current New Would you make the changes suggested