X Company sells one product. The following are the accountant's price and cost estimates for 2020: $17.53 Selling price Direct materials Direct labor (all variable] Variable overhead Variable selling and administration Fixed overhead Fixed selling and administration 4.68 2.46 2.26 1.50 $12,200 13,900 Unit sales in 2019 were 5,200; unit sales in 2020 are expected to be 4,500. The accountant is uncertain about her $2.46 direct labor estimate. What must direct labor be in 2020 in order for X Company to breakeven (rounded to two decimal places)? A: $3.29|OB: $3.85OC: $4.50 OD: $5.27 OE: $6.17 OF: $7.21