ABC company is considering the introduction of a new product line. The initial investment required for this project is $400,000 , and annual maintenance costs are anticipated to be $55,000 . Annual operating costs will be directly proportional to the level of production at $11.5 per unit, and each unit of product can be sold for $42 . If the MARR is 20 % and the project has a life of five years, what is the minimum annual production level for which this project is economically viable? (Enter your answer as a number rounded to the nearest whole number.)