Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Werner Company produces and selis disposable foll baking pans to retaliers for $2.20 per pan. The variable cost per pan is as follows: Fixed manufacturing cost totals $72,684 per year. Administrative cost (all fixed) totals $10,866. Required: 1. Compute the number of pain that must be sold for Wemer to break even. pans 2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answets to the nearest cent. Which is used in cost-volume-protit analysit? 3. How many pans must be sold for werner to earn operating income of $3,050} pans 4. How mueh sales revenve must Werner have to earn operating income of $3,050