Sandhill 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 $22,000 in fixed costs to the $286,000 currently spent. In addition, Sandhill is proposing that a 5% price decrease ( $40 to $38 ) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $24 per pair of shoes. Management is impressed with Sandhill's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. (b) Compute the margin of safety ratio for current operations and after Sandhill's changes are introduced. (Round answers to O decimal ploces, es. 15% Current margin of safety ratio New margin of safety ratio