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 $2.85 per pan. The variable cost per pan is as follows: Direct materials $0.33 Direct labor 0.54 Variable factory overhead 0.67 Variable selling expense 0.12 Fixed manufacturing cost totals $302,222 per year. Administrative cost (all fixed) totals $41,212. Required: 1. Compute the number of pans that must be sold for Werner to break even. x 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? Unit variable cost 3. How many pans must be sold for Werner to earn operating income of $11,424? pans 4. How much sales revenue must Werner have to earn operating income of $11,424? $