Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Prachi Company produces and sells disposable foil baking pans to retailers for $3.20 per pan. The variable cost per pan is as follows: Direct materials $0.25 Direct labor 0.51 Variable factory overhead 0.63 Variable selling expense 0.15 Fixed manufacturing cost totals $353,806 per year. Administrative cost (all fixed) totals $48,246.

3. How many units must be sold for Prachi to earn operating income of $12,118? pans

4. How much sales revenue must Prachi have to earn operating income of $12,118? $