Suppose you are the owner of a picture frame store and you wish to calculate how many pictures you must sell to cover your fixed and variable costs at a given price. demand for pictures is strong, so the average price customers are willing to pay for each picture frame is $120. also, suppose your fixed costs (fc) total $32,000 (real estate taxes, interest on a bank loan, etc.) and unit variable cost (uvc) for a picture frame is $40 (labor, glass, frame, and matting). what is the quantity of picture frames you will need to sell to break-even?