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

Selling price			$16.33
Direct materials			4.87
Direct labor [all variable]			1.85
Variable overhead			3.87
Variable selling and administration			2.70
Fixed overhead			$12,500
Fixed selling and administration			13,000

Unit sales in 2019 were 5,100; unit sales in 2020 are expected to be 5,600.

The accountant is uncertain about her $3.87 variable overhead estimate. What must variable overhead be in 2020 in order for X Company to breakeven (rounded to two decimal places)?