Wildhorse 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 $58,800 in fixed costs to the $399,000 currently spent. In addition, Wildhorse is proposing that a 5% price decrease ($60 to $57) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $36 per pair of shoes. Management is impressed with Wildhorse'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 Wildhorse's ideas are used. Current break-even point pairs of shoes New break-even point pairs of shoes Compute the margin of safety ratio for current operations and after Wildhorse's changes are introduced. (Round answers to 0 decimal places, e.g. 15%.) Current margin of safety ratio New margin of safety ratio Prepare a CVP income statement for current operations and after Wildhorse's changes are introduced. BARGAIN SHOE STORE CVP Income Statement Current New $ $ Yes Would you make the changes suggested? or No