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