A company is considering manufacturing a new product. This new product is expected to sell at a price of $577 per Unit. The variable cost associated with this product is $286 per Unit. The anticipated fixed cost is $330735 per year. This new product requires an initial investment of $280161 for the purchase of machinery. The machinery will be depreciated using straight-line method to a value of zero over 4 years. Calculate the number of units to be sold per year to achieve Accounting Break-Even. If your answer is a fraction then round it up to the nearest higher integer. (Do not use the $ sign, comma, or any other text in your answer.)

A company is considering manufacturing a new product. This new product is expected to sell at a price of $577 per Unit. The variable cost associated with this product is $286 per Unit. The anticipated fixed cost is $330735 per year. This new product requires an initial investment of $280161 for the purchase of machinery. The machinery will be depreciated using straight-line method to a value of zero over 4 years. Calculate the number of units to be sold per year to achieve Accounting Break-Even. If your answer is a fraction then round it up to the nearest higher integer. (Do not use the \$ sign, comma, or any other text in your answer.)