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 $3.45 per pan. The variable cost per pan is as follows: Line Item Description Cost Direct materials $0.67 Direct labor 0.86 Variable factory overhead 0.63 Variable selling expense 0.19 Fixed manufacturing cost totals $111,425 per year. Administrative cost (all fixed) totals $48,350. Required: 1. Compute the number of pans that