HomeCraft makes wooden play sets. The company pays annual rent of $400049 per year and pays administrative salaries totaling $155509 per year. Each play set requires $301 of wood, 10 hours of labor at $36 per hour, and variable overhead costs of $85. Fixed advertising expenses equal $104309 per year. Each play set sells for $3414. What is HomeCraft's break-even output level in units?