The Marvel Manufacturing Company is considering whether or not to construct a new robotic production facility. The cost of this new facility is $ 594 000and it is expected to have a six-year life with annual depreciation expense of $99 000 and no salvage value. Annual sales from the new facility are expected to be 1960 units with a price of $930 per unit. Variable production costs are $580 per unit, and fixed cash expenses are$81,000per year.

The accounting break-even level of production is _____ units.

Ignore tax

Round your answer to the nearest number of whole units.