X Company sells one product. The following are the accountant's price and cost estimates for 2020: Selling price Direct materials Direct labor (all variable] Variable overhead Variable selling and administration Fixed overhead Fixed selling and administration $17.04 4.62 2.14 2.50 1.60 $12,200 11,800 Unit sales in 2019 were 5,300; unit sales in 2020 are expected to be 5,000. The accountant is uncertain about her $11,800 fixed selling and administration estimate. What must fixed selling and administration be in 2020 in order for X Company to breakeven? A: $18,700 OB: $27,115 OC: $39,317 OD: $57,009 OE: $82,663 OF: $119,862