HomeCraft makes wooden play sets. The company pays annual rent of $408,018 per year and pays administrative salaries totaling $149,126 per year. Each play set requires $371 of wood, 9 hours of labor at $45 per hour, and variable overhead costs of $90. Fixed advertising expenses equal $86,017 per year. Each play set sells for $3,431. What is HomeCraft's break-even output level in units?