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

Selling price			$17.30
Variable manufacturing costs per unit			10.20
Variable selling and administrative costs per unit			3.00
Fixed manufacturing costs			12,500
Fixed selling and administrative costs			13,420

X Company is uncertain what variable manufacturing costs per unit will be in 2021. If unit sales in 2021 are expected to be 6,100, and X Company wants to break even, what must variable manufacturing costs per unit be?