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

Selling price			$16.80
Variable manufacturing costs per unit			10.30
Variable selling and administrative costs per unit			1.90
Fixed manufacturing costs			11,000
Fixed selling and administrative costs			10,330

X Company is uncertain what variable selling and administrative costs per unit will be in 2021. If unit sales in 2021 are expected to be 5,900, and X Company wants to break even, what must variable selling and administrative costs per unit be?