The accountant is uncertain about her $2.60 variable selling and administration estimate. What must variable selling and administration be in 2020 in order for X Company to breakeven (rounded to two decimal places)?

X Company sells one product. The following are the accountant's price and cost estimates for 2020: Selling price Direct materials Direct labor (all variable] Variable overhead Variable selling and administration Fixed overhead Fixed selling and administration $17.06 4.37 2.59 2.46 2.60 $11,500 11,100 Unit sales in 2019 were 6,600; unit sales in 2020 are expected to be 6,100. The accountant is uncertain about her $2.60 variable selling and administration estimate. What must variable selling and administration be in 2020 in order for X Company to breakeven (rounded to two decimal places)? A: $2.52|OB: $3.15OC: $3.94 D: $4.92 OE: $6.16| OF: $7.70