Simspon has an exclusive deal with Elite Spa and Casino to sell handbags. The average selling price is $410 per bag. Average variable costs (purchase price of bags plus freight costs and selling expenses) amounts to $210 per bag. Simspons fixed costs equal $1,697,000 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 $250,000 operating profit: Answer
Earn operating profit equal to 27% of total sales: Answer