help answer multiple-choice problem with explanation please

Budgeted sales and costs for X Company in 2021 are as follows: Per Unit $14.00 7.10 Sales Variable manufacturing costs Variable selling costs Fixed manufacturing costs Fixed selling costs Total $96,040 48,706 14,680 9,535 2,127 2.14 1.39 0.31 What must revenue be in 2021 in order for X Company to break even? A: $23,772 B: $26,862 C: $30,354 D: $34,300 E: $38,759 F: $43,798