1. Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income

   Werner Company produces and sells disposable foil baking pans to retailers for $2.75 per pan. The variable cost per pan is as follows:

   Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income

   Werner Company produces and sells disposable foil baking pans to retailers for $2.75 per pan. The variable cost per pan is as follows:

   Direct materials	$0.30
   Direct labor	0.58
   Variable factory overhead	0.74
   Variable selling expense	0.13

   Fixed manufacturing cost totals $158,752 per year. Administrative cost (all fixed) totals $21,648.

   Required:

   1. Compute the number of pans that must be sold for Werner to break even. pans

   2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent.

   Unit variable cost	$
   Unit variable manufacturing cost	$

   Which is used in cost-volume-profit analysis?

   3. How many pans must be sold for Werner to earn operating income of $7,400? pans

   4. How much sales revenue must Werner have to earn operating income of $7,400? $

   Fixed manufacturing cost totals $158,752 per year. Administrative cost (all fixed) totals $21,648.

   Required:

   1. Compute the number of pans that must be sold for Werner to break even. pans

   2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent.

   Unit variable cost	$
   Unit variable manufacturing cost	$

   Which is used in cost-volume-profit analysis?

   3. How many pans must be sold for Werner to earn operating income of $7,400? pans

   4. How much sales revenue must Werner have to earn operating income of $7,400? $