X Company sells one product. The following are the accountant's price and cost estimates for 2020:

Selling price $17.13

Direct materials 4.80

Direct labor [all variable] 1.57

Variable overhead 2.57

Variable selling and administration 2.50

Fixed overhead $10,400

Fixed selling and administration 13,800

Unit sales in 2019 were 5,200; unit sales in 2020 are expected to be 4,500.The accountant is uncertain about her $1.57 direct labor estimate. What must direct labor be in 2020 in order for X Company to breakeven (rounded totwodecimal places)?