Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Werner Company produces and sells disposable foll baking pans to retallers for 32.25 per pan, The variable cost per pan is as follows: Fixed manufacturing cost totals $128,522 per yeat. Administrative cost (all fxed) totals $17,526. 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. Which is used in cost-volume-profit analysis? 3. How many pans must be sold for Werner to earn operating income of $5,376 ? pans 4. How much sales revenue must Werner have to earn pperating income of $5,376