Question 66 pts

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		18,000
Operating income		$ 30,000

Calculate Jacob's breakeven point in units and sales dollars. DO NOT INCLUDE $ IN YOUR ANSWER.

Breakeven point in units

Breakeven point in $