Ruth Lewis is the advertising manager for Sunland 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 $20,880 in fixed costs to the $250,560 currently spent. In addition, Ruth is proposing that a 10% price decrease ($30 to $27) will produce a 20% increase in sales volume (23,200 to 27,840). Variable costs will remain at $12 per pair of shoes. Management is impressed with Ruth'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 Ruth's ideas are used. Current break-even point units Break-even point if Ruth's ideas are used unitst in Progress Ruth Lewis is the advertising manager for Sunland 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 $20,880 in fixed costs to the $250,560 currently spent. In addition, Ruth is proposing that a 10% price decrease ($30 to $27) will produce a 20% increase in sales volume (23,200 to 27,840). Variable costs will remain at $12 per pair of shoes. Management is impressed with Ruth'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 Ruth's ideas are used. Current break-even point units Break-even point if Ruth's ideas are used units