Xander has an exclusive deal with Elite Spa and Casino to sell handbags. The average selling price is $500 per bag. Average variable costs (purchase price of bags plus freight costs and selling expenses) amounts to $240 per bag. Xander's fixed costs equal $1,578,000 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 $260,000 operating profit: Earn operating profit equal to 23% of total sales