Snooze Mats is a retailer of luxury bed frames located in Los Angeles, California. Due to a recent industry$-$wide financial crisis, the CFO of Snooze Mats fears a significant drop in the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price per unit $ $3,000\mathrm{.}00$

Per$-$unit variable costs:

Invoice cost $2,218\mathrm{.}80$

Sales commissions $281\mathrm{.}20$

Total per$-$unit variable costs $ $2,500\mathrm{.}00$

Total annual fixed costs:

Advertising $ $236,000$

Rent $178,000$

Salaries $386,000$

Total fixed costs $ $800,000$

The annual breakeven point in units is: