An electronics manufacturer is considering two methods for producing a circuit board. The board can be hand-wired at an estimated cost of $0.98 per unit and an annual fixed equipment cost of $1,000. A printed circuit equivalent can be produced using equipment costing $18,000 with a service life of 9 years and a salvage value of $1,000. It is estimated that the labor cost for the printed circuit board will be $0.32 per unit and that the processing equipment will cost $450 per year to maintain. If the interest rate is 13%, how many circuit boards must be produced each year for the two methods to break even