Werner Company produces and sells disposable foil baking pans to retailers for $2.45 per pan. The variable cost per pan is as follows: Direct materials $0.24 Direct labor 0.58 Variable factory overhead 0.71 Variable selling expense Fixed manufacturing cost totals $152,120 per year. Administrative cost (all fixed) totals $20,744. Required: 0.18 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 eam operating income of 56,2167 Dans pans Conceptual Connection: What is the unit variable cost? What is the unit variable manufacturin rest cent. ait variable cost mit 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 $6,2167 pans 4. How much sales revenue must Werner have to earn operating income of $6,2167