3. Calculate the breakeven quantity (BEQ) for the Blundell Blood Center if it incurs $350,000 in monthly fixed costs and $50 in average variable cost per blood draw and receives $110 per pint. Create an income statement at the calculated BSQ and if 560 and 610 pints are drawn. 3. Calculate the breakeven quantity (BEQ) for the Blundell Blood Center if it incurs $350,000 in monthly fixed costs and $50 in average variable cost per blood draw and receives $110 per pint. Create an income statement at the calculated BSQ and if 560 and 610 pints are drawn