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\mathrm{.}85$ per pan. The variable cost per pan is as follows:

Direct materials

Direct labor

Variable factory overhead

Variable selling expense

$$0\mathrm{.}29$

$0\mathrm{.}56$

$0\mathrm{.}67$

$0\mathrm{.}15$

Fixed manufacturing cost totals $$235,613$ per year. Administrative cost $($all fixed$)$ totals $$32,129.$

Required:

Compute the number of pans that must be sold for Belham to break even.

Break$-$even units

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 Belham to earn operating income of $$9,204?$

$x$ pans

$4.$ How much sales revenue must Belham have to earn operating income of $$9,204?$

$ $x$