HomeCraft makes wooden play sets. The company pays annual rent of $400553 per year and pays administrative salaries totaling $148131 per year. Each play set requires $378 of wood, 6 hours of labor at $40 per hour, and variable overhead costs of $86. Fixed advertising expenses equal $102517 per year. Each play set sells for $3116. What is HomeCraft's break-even output level in units?