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Werner Company produces and sells disposable foil baking pans to retailers for $2.95 per pan. The variable cost per pan is as

Direct labor 0.52 Variable factory overhead 0.67 Variable selling expense 0.13 Fixed manufacturing cost totals $305,334 per y

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Calculation of BEP 1 Variable cost = Direct material + Direct labor + Variable factory overhead + Variable selling expanse Va

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