Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Eam Target income Wemer Company produces and sells disposable foil baking pans to retallen for $2,30 per pah. The variable cost per pan is an follows: Fixed manufacturing cost totals $183,132 per vear. Administrative cost (all fixed) totals $24,972. Required: 1. Compute the numfer 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. Which is used in cost-volume-profit analysis? 3. How many pans must be sold for Werner to earn operating income of $7,245 ? pans 4. How much sates revenue must Werner have to earn operating income of $7,245