Previously I got 2.91 and 2.60 and both of those were incorrect.

X Company sells one product. The following are the accountant's price and cost estimates for 2020: $16.54 4.39 Selling price Direct materials Direct labor (all variable] Variable overhead Variable selling and administration Fixed overhead Fixed selling and administration 2.99 3.87 1.90 $12,800 13,700 Unit sales in 2019 were 5,400; unit sales in 2020 are expected to be 5,900. The accountant is uncertain about her $2.99 direct labor estimate. What must direct labor be in 2020 in order for X Company to breakeven (rounded to two decimal places)