HomeCraft makes wooden play sets. The company pays annual rent of $408,496 per year and pays administrative salaries totaling $157,926 per year. Each play set requires $326 of wood, 8 hours of labor at $45 per hour, and variable overhead costs of $97. Fixed advertising expenses equal $9,140 per year. Each play set sells for $3,299. What is HomeCraft's break-even output level in units?