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- The Majestic Blind Company sells its finighed product for an average of $125 per unit, with a variable cost per unit of $85. The company has fixed operating costs of $1,250,000 per year. Calculate the firm's operating breakeven point in units. a. Now, suppose that competition in the industry causes Majestic Blind Company to reduce its average selling price to $110 per unit to remain competitive. All of the other financial data remain at their initial levels. Calculate the firm's new operating breakeven point in units. 8 Books Galore, Inc. has annual fixed operating costs of $275,000; the average selling price per book is $24.00, and the firm's variable coat per book is $11.00. a. What is the firm's operating breakeven point in units? b. What is the firm's operating breakeven point in gales dollars