HomeCraft makes wooden play sets. The company pays annual rent of $409691 per year and pays administrative salaries totaling $157916 per year. Each play set requires $391 of wood, 8 hours of labor at $46 per hour, and variable overhead costs of $93. Fixed advertising expenses equal $104096 per year. Each play set sells for $3230. What is HomeCraft's break-even output level in units?