Werner Company produces and sells disposable foil baking pans to retailers for $2.75 per pan. The variable cost per pan is as follows: Direct Material 0.37, Direct Labor 0.63, Variable factory overhead 0.53 and Variable selling expense 0.12. Fixed manufactoring costs totals $111,425 per year. Administrative Cost (all fixed) totals $48,250. 1. Compute the number of pans that must be sold for Werner to break even. 2. What is the unit variable cost? What is the unit variable manufactoring cost? Which is used in cost-volume-profit analysis and why? 3. How many pans must be sold for Werner to earn operating income of $13,530? 4. How much sales revenue must Werner have to earn operating income of $13,530? Below, is the answers that I came up with. Want to make sure my answers are correct. Fixed manufacturing costs $111,425
Fixed administrative costs	$48,350
Total fixed costs	$159,775
Selling price per unit	$2.75
Variable costs per unit	$1.65
Contribution margin per unit	$1.10
Break-even units	145,250
Part 2
Variable costs per unit	$1.65
Variable manufacturing costs per unit	$1.53
Part 3
Total fixed costs	$159,775
Target operating income	$13,530
Contribution margin per unit	$1.10
Units needed to earn target operating income	157,550
Part 4
Units needed to earn target profit	158,780
Selling price per unit	$2.75
Sales revenue needed to earn target operating income	$436,645