If you look in
filter.phtml, you will see that it is using the block
Mage_Catalog_Block_Layer_Filter_xxx where xxx is the attribute type. Which in turn leads you to the model:
app/code/core/Mage/Catalog/Model/Layer/Filter/Price.php, you will see the method
getPriceRange() which calculates the price breaks.
You can override that model by copying it into
app/code/local/Mage/Catalog/Model/Layer/Filter and adjusting that method so that it calculates the ranges per your requirements.