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 $2.65 per pan. The variable cost per pan is as follows: Direct materials $0.26 Direct labor 0.57 Variable factory overhead 0.65 Variable selling expense 0.17 Fixed manufacturing cost totals $186,560 per year. Administrative cost (all fixed) totals $25,440. 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. Unit variable cost Unit variable manufacturing cost s Which is used in cost-volume-profit analysis? Unit variable cost 3. How many pans must be sold for Werner to earn operating income of $11,600? pans 4. How much sales revenue must Werner have to earn operating income of $11,600