X Company sells one product. The following are the accountant's price and cost estimates for next year: Selling price Direct materials per unit $17.99 3.54 Direct labor per unit [all variable] 2.44 Variable overhead per unit 3.98 Variable selling and administration per 2.40 unit Total fixed overhead Total fixed selling and administration $13,200 13,000 Unit sales this year are expected to be 6,500; next year, they're expected to be 6,800. The accountant is uncertain about her $13,200 total fixed overhead estimate. What must total fixed overhead be next year in order for X Company to breakeven?