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 $$2\mathrm{.}85$ per pan. The variable cost per pan is as follows:

Line Item Description Cost

Direct materials $$0\mathrm{.}30$

Direct labor $0\mathrm{.}62$

Variable factory overhead $0\mathrm{.}70$

Variable selling expense $0\mathrm{.}17$

Fixed manufacturing cost totals $$215,663$ per year. Administrative cost $($all fixed$)$ totals $$29,409.$ How much sales revenue must Belham have to earn operating income of $$11,236?$