Given the information below, could youplease show me how to go about calculating the breakeven analysis.

Break-Even Analysis:You have been asked to calculate how many units need to be sold to break even, based on the costs provided in task #3. Assume that only one conference will be attended and the estimated expenses associated with this conference are on target. Use the information in task #3 except do not consider taxes.)

3.NET PROFIT = $13,860 from income statement

SALES =51,000

Less: COGS = 21,000

GROSS PROFIT= 30,000

OTHER EXPENSES

VARIABLE

Labor =400

Shipping =1800

Utilities =100

Advertising fees =3000

TOTAL VARIABLE = 5300

FIXED

Bank fee =200

Phone/internet =150

Office supplies = 900

Conference fees=3000

Travel expense =1200

TOTAL FIXED EXPENSES = 5450

TOTAL COSTS = 10750

Profit =19250(GROSS PROFIT - TOTAL VARIABLE COSTS - FIXED COSTS)

Less: Tax =5390(=0.28*19250)

NET PROFIT=13860