Xander buys and sells ladies' handbags. The average selling price is $510 per bag. Average variable costs (purchase price of bags plus freight costs and selling expenses) amounts to $180 per bag. Xander's fixed costs equal $1, 667,000 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: Earn $229,000 income: Earn income equal to 20% of total sales