X Company sells one product. The following price and cost information is for 2020: Selling price Variable manufacturing costs per unit Variable selling and administrative costs per unit Fixed manufacturing costs. Fixed selling and administrative costs $16.40 9.40 2.10 14,950 12,580 X Company is uncertain what variable manufacturing costs per unit will be in 2021. If unit sales in 2021 are expected to be 5,800, and X Company wants to break even, what must variable manufacturing costs per unit be?