Prachi Company produces and sells disposable foil baking pans to retailers for dollar 2.20 per pan. The variable cost per pan is as follows: Direct materials dollar 0.25 Direct labor 0.62 Variable factory overhead 0.67 Variable selling expense 0.18 Fixed manufacturing cost totals dollar 127, 565 per year. Administrative cost (all fixed) totals dollar 17, 395. Required: Compute the number of pans that must be sold for Prachi to break even. 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? How many units must be sold for Prachi to earn operating income of dollar 3, 024? How much sales revenue must Prachi have to earn operating income of dollar 3, 024