ABC company is considering the introduction of a new product line. The initial investment required for this project is $350,000 , and annual maintenance costs are anticipated to be $50,000 . Annual operating costs will be directly proportional to the level of production at $10.5 per unit, and each unit of product can be sold for $44 . If the MARR is 18 % and the project has a life of five years, what is the minimum annual production level for which this project is economically viable? (Enter your answer as a number rounded to the nearest whole number.)