Rubber Ducks Inc. produces inflatable yellow dinghies that sell for $256 each.

The cost to manufacture the dinghies consists of the following:

Direct materials $ 45 per unit

Direct labour $ 64 per unit

Variable manufacturing overhead $ 14 per unit

Fixed manufacturing overhead $ 5 at a level of 3,500 units made

Annually

Selling and administrative costs consist of the following:

Variable selling costs $ 1 per unit

Fixed selling costs $15,500 per year

What is the number of dinghies that must be sold annually to break even?