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

Selling Price	16.91
Direct Materials	4.89
Direct Labor (all variable)	2.71
Variable Overhead	3.06
Variable Selling and Administration	2.40
Fixed Overhead	12900
Fixed Selling and Administration	11200

Unit sales in 2019 were 5,800; unit sales in 2020 are expected to be 5,100.

The accountant is uncertain about her $12,900 fixed overhead estimate. What must fixed overhead be in 2020 in order for X Company to breakeven?