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

Selling price			$17.70
Variable manufacturing costs per unit			10.70
Variable selling and administrative costs per unit			2.30
Fixed manufacturing costs			10,850
Fixed selling and administrative costs			11,170

X Company is uncertain what fixed selling and administrative costs will be in 2021. If unit sales in 2021 are expected to be 7,000, and X Company wants to break even, what must fixed selling and administrative costs be?

A: $16,108

B: $18,846

C: $22,050

D: $25,798

E: $30,184

F: $35,316