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 $16.21 4.61 1.94 3.81 2.40 $10,700 14,300 Unit sales in 2019 were 6,400; unit sales in 2020 are expected to be 6,700. The accountant is uncertain about her $10,700 fixed overhead estimate. What must fixed overhead be in 2020 in order for X Company to breakeven