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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 $2.25 per pan. The variable cost per pan is as follows: Fixed manufacturing cost totals $113,738 per yeat. Administrative cost (all fixed) totals $15,510. 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 $6,1047 pans 4. How much sales revenue must Wemer hove to eam operating income of $6,104