The company has fixed expenses of $95,000 and variable expenses of $0.95 per package. Each package sells for $1.90.

The number of packages needed to sell to earn $23,000 operating income was 124,211 packages (rounded).

if can decrease its variable costs to $0.75 per package by increasing its fixed costs to $110,000.

how many packages will it have to sell to generate $23,000

of operating income? Is this more or less thanbefore? Why