3 Calculate a Break-Even Point. The formula is as follows: BEP Fixed cost Unit price - Unit variable cost Imagine that you're opening a picture frame store. Suppose that you wish to identify how many pictures you must sell to cover your fixed cost at a given price, which is called the break-even point Assume that the average price customers are willing to pay for each picture is $90 Also, suppose your fixed cost (FC) totals S22,000 (for real estate taxes, interest on a bank loan, and other fixed expenses) and unit variable cost (UVC) for a picture is $50 (for labour, glass, frame, and matting), Do the calculations here 1