A process has an initial investment of $250,000 with annual costs of $40,000 per year. Income from this process is expected to be $87,000 per year. At ROR=10% per year, what is the annual breakeven production quantity if the net profit (income minus cost) is $10 per gallon? Hint: Find the payback period first at i=10% per year and round (up or down) to the nearest integer.