First, your units are mismatched. You're talking about hp for sections of wall and damage from a single attack that may or may not strike multiple sections of wall. I would consider how many sections of wall would be struck by the dragon's breath and compare the hp total with the breath damage.
But, that's not normally how area of effects work - nomrally each target within the area takes full damage.
Or, have you been having a dragon breathe on the PCs, and divide the damage among them?
However, this probably applies:
"Damage Threshold: Big objects such as castle walls often have extra resilience represented by a Damage Threshold. An object with a Damage Threshold has immunity to all damage unless it takes an amount of damage from a single Attack or effect equal to or greater than its Damage Threshold, in which case it takes damage as normal. Any damage that fails to meet or exceed the object’s Damage Threshold is considered superficial and doesn’t reduce the object’s Hit Points."
Set the damage threshold in a place where dragonfire or typical siege engines may or may not exceed it - so not every hit breaks the wall.