$38.$ HomeCraft makes wooden play sets. The company pays annual rent of $$400,000$ per year and pays administrative salaries totaling $$150,000$ per year. Each play set requires $$400$ of wood, ten hours of labor at $$70$ per hour, and variable overhead costs of $$100.$ Fixed advertising expenses equal $$100,000$ per year. Each play set sells for $$3,200.$ What is HomeCraft's break$-$even output level?

A$.340$ play sets

B$.325$ play sets

C$.297$ play sets

D$.258$ play sets