please help i don't know what im doing wrong.?

Big Foot produces sports socks. The company has fixed expenses of $75,000 and variable expenses of $0.75 per package. Each package sells for $1.50. The number of packages Big Foot needed to sell to earn a $23,000 operating income was 130,667 packages (rounded). If Big Foot can decrease its variable costs to $0.55 per package by increasing its fixed costs to $90,000, how many packages will it have to sell to generate $23,000 of operating income? I this more or less than before? Why? Begin by identifying the formula to compute the sales in units at various levels of operating income using the contribution margin approach. ( Fixed expenses +1 ) + Contribution margin per unit = (Round your answer up to the nearest whole unit.)