Sunland 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 $36,000 in fixed costs to the $272,000 currently spent. In addition, Sunland 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 Sunland's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. (a) Compute the current break-even point in units, and compare it to the break-even point in units if Sunland's ideas are used. Current break-even point pairs of shoes New break-even point pairs of shoes (b). Compute the margin of safety ratio for current operations and after Sunland's changes are introduced. (Round answers to o decimal places, eg. 15%.) Current margin of safety ratio % New margin of safety ratio % Prepare a CVP income statement for current operations and after Sunland's changes are introduced. BARGAIN SHOE STORE CVP Income Statement Current New $ Y $ Would you make the changes suggested