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 $34,800 in fixed costs to the $324,000 currently spent. In addition, Sandhill is proposing that a 5% price decrease ( $40 to $38 ) will produce a 25% increase in sales volume (24,000 to 30,000). Variable costs will remain at $25 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. Compute the current break-even point in units, and compare it to the break-even point in units if Sandhill's ideas are used. Current break-even point pairs of shoes New break-even point pairs of shoes Prepare a CVP income statement for current operations and after Sandhill's changes are introduced. Would you make the changes suggested