A firm is evaluating a project to cultivate abalone for sale to local restaurants. The firm would sell the abalone for $2 each. Variable costs would be $.72 per abalone and fixed costs would be $340,000. The firm would need to make an initial investment in fixed assets of $140,000 which would be depreciated straight-line to zero over the 7-year life of the project; the salvage value is zero. The discount rate is 15% and the tax rate is 35%. How many abalone must be sold each year to break even in terms of net present value?