How do I solve this?

X Company sells one product. The following price and cost information is for 2020: Selling price Variable manufacturing costs per unit Variable selling and administrative costs per unit Fixed manufacturing costs Fixed selling and administrative costs $17.80 9.50 2.40 13,200 14,650 X Company is uncertain what variable selling and administrative costs per unit will be in 2021. If unit sales in 2021 are expected to be 7,200, and X Company wants to break even, what must variable selling and administrative costs per unit be? OA: $2.72 OB: $3.07 C: $3.47| OD: $3.92 OE: $4.43 OF: $5.01