HomeCraft makes wooden play sets. The company pays annual rent of $403533 per year and pays administrative salaries totaling $149507 per year. Each play set requires $376 of wood, 9 hours of labor at $39 per hour, and variable overhead costs of $87. Fixed advertising expenses equal $103547 per year. Each play set sells for $3700. What is HomeCraft's break-even output level in units?