X Company sells one product. The following price and cost information is for 2020:

Selling price			$16.30
Variable manufacturing costs per unit			8.50
Variable selling and administrative costs per unit			2.90
Fixed manufacturing costs			10,750
Fixed selling and administrative costs			13,090

X Company is uncertain what fixed selling and administrative costs will be in 2021. If unit sales in 2021 are expected to be 7,450, and X Company wants to break even, what must fixed selling and administrative costs be?

A: $14,560

B: $19,365

C: $25,755

D: $34,254

E: $45,558

F: $60,592