Units Sold to Break Even, Unit Wortable Cost, Unit Manutacturing Cost, Units to Earn larget Income Belham Company produces and sells disposable foil baking pans to retailers for $2.45 per pan. The vanable cost per pan is as follows: Foxed manufacturing cost totals $215,772 per year: Administrative cost (all fixed) totals $29,424. Required: 1. Compute the number of pans that must be sold for Belham to break even. Break-even units pare 2. Conceptual Connection: What is the unit variable cost? What is the unit varable manufacturing cost? Round your answers to the nearest cent. Which is used in cost-volume profit analysis? 3. How many pars must be sold for Delham to earn operating income of 57,140 ? pars 4. How much sates revenue must Beliam have to eam operatang income of 57,140