Werner Company produces and sells disposable foil baking pans to retailers for $2.95 per pan. The variable cost per pan is as follows: Direct materials $0.33 0.52 0.67 Direct labor Variable factory overhead Variable selling expense 0.13 Fixed manufacturing cost totals $305,334 per year. Administrative cost (all fixed) totals $41,636 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 cost Unit 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 59.1002 Direct labor 0.52 Variable factory overhead 0.67 Variable selling expense 0.13 Fixed manufacturing cost totals $305,334 per year. Administrative cost (all fixed) totals $41,636. 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 cost $ Unit 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 s9,100? pans 4. How much sales revenue must Werner have to earn operating income of 59.1007