Refer to Happy Feet in E7-19A. If Happy Feet can decrease its variable costs to $3.00 per package by

Refer to Happy Feet in E7-19A. If Happy Feet can decrease its variable costs to $3.00 per package by increasing its fixed costs to $160,000, how many packages will it have to sell to generate $22,500 of operating income? Is this more or less than before? Why?

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