HomeCraft makes wooden play sets. The company pays annual rent of $400,720 per year and pays administrative salaries totaling $151,328 per year. Each play set requires $303 of wood, 9 hours of labor at $33 per hour, and variable overhead costs of $94. Fixed advertising expenses equal $67,645 per year. Each play set sells for $3,067. What is HomeCraft's break-even output level in units?