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 $ andhills ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. (a) Your answer is correct. Compute the current break-even point in units, and compare it to the break-even point in units if Sandhill's sideas are used. Current breakieven point New break-even point pairs of shoes pairs of shoes Compute the margin of safety ratio for current operations and after Sandhill's changes are introduced. (Round answers to 0 decimal places, e.g. 15\%.) Current margin of safety ratio New margin of safety ratio % 8