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 $2.40 per pan. The variable cost per pan is as follows: Fixed manufacturing cost totals $160,136 per year. Administrative cost (all fixed) totals $21,837. Required: 1. Compute the number of pans that must be sold for Belham to break even. Break-even units 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 Belham to earn operating income of $4,615 ? pans 4. How much sales revenue must Belham have to earn operating income of $4,615