Jacob Garzon operates a photography business that takes photographs of teams and players for various youth sports leagues and tournaments. His income statement for March, when he sold 4,000 photographs, is as follows: Sales revenue $ 80,000 $ 20.00 Less variable expenses Cost of goods sold 20,000 5.00 Salaries and wages expense 8,000 2.00 Postage expense 4,000 1.00 Total variable expenses 32,000 8.00 contribution margin 48,000 $ 12.00 Less fixed expenses Cost of goods sold 4,600 Advertising 600 Salaries and wages expense 10,000 Insurance expense 1,500 Depreciation expense 1,300 Total fixed expenses Operating income 18,000 $ 30,000 Jacob has decided to add photo plaques to his product line at a sales price of $25 and a total variable cost of $10. He expects to sell 3,600 photograph packages and 600 plaques. He will incur an additional $1,140 in monthly fixed costs by adding the plaques to the product offerings. Calculate Jacob's breakeven point in units. ROUND YOUR ANSWERS TO WHOLE UNITS. Photo packages Plaques