Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Werner Company produces and sells disposable foil baking pans to retailers for $2.80 per pan. The variable cont per pan is as follows Direct materials $0.31 Direct labor 0.52 Variable factory overhead Variable selling expense 0.17 Fixed manufacturing cost totals $241,172 per year. Administrative cost (all fixed) totals $32,887, 0.69 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? 3. How many pans must be sold for Werner to eam operating income of $12,8767 pans Previous Next) Chark My Work Amore Check My Work uses remaining 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 cerit. Unit variable cost Unit variable manufactyring cost which is used in cost-volume-profit analysis? 3. How many pans must be sold for Werner to earn operating income of $12.8767 Dans 4. How much sal revenue must Werner have to eam operating Income of $12.8767