Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Belham Company produces and sells disposable foal baking pans to retaikers for \$2.50 per pan, The variable cost per pan is as follows: Fixed manufacturing cost totals $219,561 per year. Administrative cost (all fixed) totals $29,940. Required: 1. Compute the number of pans that must be sold for Bellam to break even. Break-even urits paris 2. Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturing cost? Round your answers to th Which is used in cost-volume-prorit analysis? 3. How many pans must be sold for Belham to earn operating income of $12,862 ? patre 4. How much sales reveriue must Belham have to earn operating income of $12,862