An engineering testing laboratory measures its output in a standard service hour unit, which is a function of the level of testing to be performed. The variable cost (CV) is $112 per standard test service hour. The charge-out rate (i.e., selling price,

An engineering testing laboratory measures its output in a standard service hour unit, which is a function of the level of testing to be performed.  The variable cost (C_V) is $112 per standard test service hour.  The charge-out rate (i.e., selling price, p) is $135.9 per hour.  The maximum output of the testing lab is 260,000 hours per year, and its fixed cost (C_F) is $3,845,000 per year.  For this firm, what is the breakeven point in standard test hours?  (Enter your answer as a number without the units of hours.)