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 $2.60 per pan. The variable cost per pan is as follows: Line Item Description Cost Direct materials $0.33 Direct labor 0.57 Variable factory overhead 0.62 Variable selling expense 0.14 Fixed manufacturing cost totals $213,831 per year. Administrative cost (all fixed) totals $29,159. Required: 1. Compute the number of pans that must be sold for Belham to break even. Line Item Description Answer Break-even units fill in the blank 1 pans 2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to the nearest cent. Line Item Description Cost Unit variable cost $fill in the blank 2 Unit variable manufacturing cost $fill in the blank 3 Which is used in cost-volume-profit analysis? 3. How many pans must be sold for Belham to earn operating income of $10,810? fill in the blank 1 of 1 pans 4. How much sales revenue must Belham have to earn operating income of $10,810? fill in the blank 1 of 1$