HomeCraft makes wooden play sets. The company pays annual rent of $409716 per year and pays administrative salaries totaling $153870 per year. Each play set requires $305 of wood, 8 hours of labor at $46 per hour, and variable overhead costs of $71. Fixed advertising expenses equal $112653 per year. Each play set sells for $3528. What is HomeCraft's break-even output level in units?