X Company makes and sells a single product. Its budgeted profit equation for 2021 before taxes is P = $13.70X - $290,000, where X is the number of units sold. The company is not completely sure that the contribution margin will be $13.70 in 2021. Assuming that unit sales will be 29,500 in 2021, and the tax rate will be 25%, what must the contribution margin be in order for X Company to earn $21,000 after taxes [rounded to two decimal places]