Big Foot produces sports socks. The company has fixed expenses of $88,000 and variable expenses of $1.35 per package. Each package sells for $2.75. The number of packages Big Foot needs to sell to earn a $27,000 operating income is 82,143 packages. If Big Foot can decrease its variable costs to $1.20 per package by increasing its fixed costs to S114,000, how many packages will it have to sell to generate $27,000 of operating income? Is this more or less than before? Why? Begin by identifying the formula that finds the sales in units at the target operating income using the contribution margin approach. Then calculate the target sales in units. (Round your answer up to the nearest whole unit.) = Target sales in units =