X Company produces a single product. The following is budgeted cost information for next year. The budgeted selling price is $19.80, and budgeted sales are 6,925 units.

Direct material			$4.35
Direct labor [all variable]			2.52
Variable overhead			2.64
Variable selling and administration			2.76
Total fixed selling and administrative costs			13,750

X Company is very uncertain what total fixed overhead will be next year. What must total fixed overhead be in order for the company to earn $14,000?