I could use some help on this problem. Thank you.

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 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