Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target IncomeWerner Company produces and sells disposable foil baking pans to retailers for $$2\mathrm{.}85$ per pan. The variable cost per pan is as follows:Direct materialsDirect laborFixed manufacturing cost totals $$274,138$ per year. Administrative cost $($all fixed$)$ totals $$37,382.$Required:$1.$ Compute the number of pans that must be sold for Werner to break even.pans$2.$ Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent.Unit variable cost$Unit variable manufacturing cost$Which is used in cost$-$volume$-$profit analysis?Unit variable cost $-$ v$3.$ How many pans must be sold for Werner to earn operating income of $$8,280?$pans$4.$ How much sales revenue must Werner have to earn operating income of $$8,280?$