Werner Company produces and sells disposable foil baking pans to retailers for $2.80 per pan. The variable cost per pan is as follows:

Direct materials	$0.32
Direct labor	0.61
Variable factory overhead	0.71
Variable selling expense	0.17

Fixed manufacturing cost totals $238,796 per year. Administrative cost (all fixed) totals $32,563.

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? Unit variable cost

3. How many pans must be sold for Werner to earn operating income of $6,039? pans

4. How much sales revenue must Werner have to earn operating income of $6,039? $