X Company sells one product. The following are the accountant's price and cost estimates for next year: Selling price Direct materials per unit $17.13 4.89 Direct labor per unit [all variable] 2.40 Variable overhead per unit 3.57 Variable selling and administration per 2.60 unit Total fixed overhead $13,800 Total fixed selling and administration 13,700 Evaluate Feedback Print Unit sales this year are expected to be 5,300; next year, they're expected to be 6,100. The accountant is uncertain about her $2.40 direct labor cost per unit estimate. What must direct labor cost per unit be next year in order for X Company to breakeven (rounded to two decimal places)? OA: $1.56 OB: $2.07 OC: $2.76 OD: $3.67 OE: $4.88 OF: $6.49