Simspon has an exclusive deal with Elite Spa and Casino to sell handbags. The average selling price is $$480$ per bag. Average variable costs $($purchase price of bags plus freight costs and selling expenses$)$ amounts to $$250$ per bag. Simspon$$s fixed costs equal $$1,754000$ per year.

Do not enter dollar signs or commas in the input boxes.

Round all answers up to the nearest whole unit.

Calculate the number of units needed to:

Break$-$even: Answer

Earn $$247000$ operating profit: Answer

Earn operating profit equal to $24\%$ of total sales: Answer