Carla Vista sells T$-$shirts imprinted with high school names and logos$.$ Last year the shirts sold for $$28\mathrm{.}00$ each, and variable costs were

$$8\mathrm{.}00$ per shirt. At this cost structure, the breakeven point was $24,000$ shirts. However, the company actually earned $$25,200$ in net

income.

This year, the company is increasing its price to $$30$ per shirt. Variable costs per shirt will increase by $20\%,$ and fixed expenses will

increase by $$50,400.$ The tax rate will remain at $40\%.$