Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Belham Company produces and sells disposable foil baking pans to retailers for $2.70 per pan. The variable cost per pan is as follows: Fixed manufacturing cost totals $286,743 per year. Administrative cost (all fixed) totals $39,101. Required: 1. Compute the number of pans that must be sold for Belham to break even. Break-even units 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. Which is used in cost-volume-profit analysis? 3. How many pans must be sold for Belham to earn operating income of $6,360 ? X pans 4. How much sales revenue must Belham have to earn operating income of $6,360 ? $ x Feedback Theck My Work analysis. 3 \& 4. Set up break-even equation with the targeted income. Multiply units to achieve targeted income by price