Units Sold to Break Even, Unit Variable Cost, Unit Manufacturing Cost, Units to Earn Target Income Belham Company produces and selis disposable foil baking pans to retailers for $3.45 per pan. The variable cost per pan is as follows: Fixed manufacturing cost totals $111,425 per year. Administrative cost (all fixed) totals $48,350. Required: 1. Compute the number of pans that must be sold for Belham to break even. Break-even units 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? 4. How much sales revenue must Belham have to earn operating income of $14,300 ? $ x 5. Suppose that Belham Company could reduce direct labor cost to $0.80 per unit. What is the new break-even point in units? $ How many units must be sold to earn operating income of $14,300 ? $ 6. Suppose that Belham Company's fixed administrative costs increased to $50,000. What is the new break-even point in units? $ How many units must be sold to earn operating income of $14,300 ? $