Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Werner Company produces and sells disposable foll baking pans to retallers for $3.10 per pan. The variable cost per pan is as follows: Direct materials $0.32 Direct labor 0.53 0.64 0.16 Variable factory overhead Variable selling expense Fixed manufacturing cost totals $331,505 per year. Administrative cost (all fixed) totals $45,205, Required: 1. Compute the number of pans that must be sold for Werner to break even pans 2. Conceptual connection: What is the unit variable cout? What is the unit variable manufacturing cost Round your answers to the nearest centi Unit variable cost Unit variable manufacturing cost Which is used in cost volume-profit analysis 3. How many pans must be sold for Werner to earn operating income of $12,4707 pans 4. How much sales revenue must Werner have to eam operating income of $12.4707