Sharon Lee is the advertising manager for Carla Vista 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 $21,240 in fixed costs to the $254,880 currently spent. In addition, Sharon is proposing that a 10% price decrease ($30 to $27) will produce a 20% increase in sales volume (23,600 to 28,320). Variable costs will remain at $12 per pair of shoes. Management is impressed with Sharon'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 Sharon's ideas are used. Current break-even point Break-even point if Sharon's ideas are used units units Question Part Score Calculate the margin of safety ratio for current operations and after Sharon's changes are introduced. (Round final answers to 2 decimal places, e.g. 15.25% ) Current margin of safety ratio % Margin of safety ratio Sharon's changes are introduced % --/2 Prepare CVP income statements for current operations and after Sharon's changes are introduced, for the year ended December 31.2022. Would you make the changes suggested? The changes be made. CARLA VISTA SHOE STORE CVP Income Statement Current New $ $ $ $