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Budgeted sales and costs for X Company in 2021 are as follows: Total Per Unit Sales $97,160 $14.00 Variable manufacturing costs 45,804 6.60 Variable selling

Budgeted sales and costs for X Company in 2021 are as follows:

Total Per Unit
Sales $97,160 $14.00
Variable manufacturing costs 45,804 6.60
Variable selling costs 19,293 2.78
Fixed manufacturing costs 8,953 1.29
Fixed selling costs 3,123 0.45

What must revenue be in 2021 in order for X Company to break even?

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