Continuation of E7-17: changing costs (Learning Objective 3)

Refer to Big Foot in E7-17. If Big Foot can decrease its variable costs to \(\$ 0.75\) per package by increasing its fixed costs to \(\$ 100,000\), how many packages will it have to sell to generate \(\$ 25,000\) of operating income? Is this more or less than before? Why?