Sheridan Company manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for two levels of production. Classify each cost above as either variable, fixed, or mixed. Crane 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 $36,540 in fuxed costs to the $340.200 currently spent. In addition. Crane is proposing that a $% price decrease ( $40 to $38 ) will produce a 25% increase in sales volume (25,200 to 31,500). Variable costs will remain at $25 per pair of shoes. Management is impressed with Crane'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 Crane's ideas are used. Current break-even point New break-even point pairs of shoes pairs of shoes Compute the margin of safety ratio for current operations and after Crane's changes are introduced. (Round answers to 0 decimal ploces, es. 15\%) Current margin of safety ratio New margin of safety ratio %