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 $2.95 per pan. The variable cost per pan is as follows:

Direct materials	$0.30
Direct labor	0.60
Variable factory overhead	0.71
Variable selling expense	0.14

Fixed manufacturing cost totals $182,054 per year. Administrative cost (all fixed) totals $24,826.

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	$

Which is used in cost-volume-profit analysis?

3. How many pans must be sold for Werner to earn operating income of $13,200? pans

4. How much sales revenue must Werner have to earn operating income of $13,200? $