COMPLETE PART C - First correct answer will recieve thumbs up

Problem 19-4A (Part Level Submission) Mary Willis is the advertising manager for Bargain Shoe Store. She is currently working on a major promotiona campaign. Her ideas include the installation of a new lighting system and increased display space that will add $16,600 in fixed costs to the S 136,000 currently spent. In addition, Mary is proposing that a 5% price decrease ($20 to $19) will produce a 20% increase in sales volume (20,000 to 24,000). Variable costs will remain at $12 per pair of shoes. Management is impressed with Mary's ideas but concerned about the effects that these changes will have on the break-even point and the margin of safety