Werner Company produces and sells disposable foil baking pans to retailers for $$2\mathrm{.}50$ per pan. The variable cost per pan is as follows:Direct materials$$0\mathrm{.}25$Direct labor$0\mathrm{.}59$Variable factory overhead$0\mathrm{.}62$Variable selling expense$0\mathrm{.}12$Fixed manufacturing cost totals $$202,886$ per year. Administrative cost $($all fixed totals $$27,666.$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 costUnit variable manufacturing costWhich is used in cost$-$volume$-$profit analysis?$3.$ How many pans must be sold for Werner to earn operating income of $$9,292?$