Lily currently uses a subcontractor to make her jewelry which costs her $30 per necklace. She finds out she can buy equipment for $11,832 a year and it will cost her only $12 to make each necklace. She wants to figure out if it is worth it. Right now she currently sells 400 necklaces a year. How many more will she have to sell in order to hit the break-even point for the in-house making and using a subcontractor? (Round to the nearest whole number)