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: