Happy Feet produces sports socks. The company has fixed expenses of $84,000 and variable expenses of $1.10 per package. Each package sells for $2.50. The number of packages Happy Feet needs to sell to earn a $29,000 operating income is 80,715 packages (rounded). If Happy Feet can decrease its variable costs to $0.95 per package by increasing its fixed costs to $114,000, how many packages will it have to sell to generate $29,000 of operating income? Is this more or less than before? Why? Target sales in units 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.) +