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 $$2\mathrm{.}90$ per pan. The variable cost per pan is as follows:

Direct materials

Direct labor

$0\mathrm{.}52$

Variable factory overhead

$0\mathrm{.}63$

Variable selling expense

$0\mathrm{.}13$

Fixed manufacturing cost totals $$249,242$ per year. Administrative cost $($all fixed$)$ totals $$33,988.$

Required:

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

$x$ pans

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?

Unit variable manufacturing cost $,x$

How many units must be sold for Prachi to earn operating income of $$9,855?$

$x$ pans

How much sales revenue must Prachi have to earn operating income of $$9,855?$

$