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 $ 22,000in fixed costs to the $ 286,000currently spent. In addition, Sandhill is proposing that a 5% price decrease ($ 40to $ 38) will produce a 20% increase in sales volume ( 20,000to 24,000). Variable costs will remain at $ 24per 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.