Sandra Robinson is the advertising manager for Oriole 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 $19,800 in fixed costs to the $237,600 currently spent. In addition, Sandra is proposing that a 10% price decrease ( $27 to $24 ) will produce a 20% increase in sales volume (22,000 to 26,400 ). Variable costs will remain at $12 per pair of shoes. Management is impressed with Sandra's ideas but are concerned about the effects that these changes will have on the break-even point and the margin of safety. Calculate the current break-even point in units, and compare it with the break-even point in units if Sandra's ideas are used. Calculate the margin of safety ratio for current operations and after Sandra's changes are introduced. (Round final answers to 2 decimal places, e.g. 15.25\%) Would you make the changes suggested? The changes be made