Wendy Barnes is the advertising manager for Value 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 $80,160 in fixed costs to the $217,800 currently spent. In addition, Wendy is proposing that a 6% price decrease ($40 to $37.60) will produce a 20% increase in sales volume (19,100 to 22,920). Variable costs will remain at $22 per pair of shoes. Management is impressed with Wendy's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety. Compute the margin of safety ratio for current operations and after Wendy's changes are introduced. (Round answers to 0 decimal places, e.g. 125.) Current percentage % New percentage %