Dorcan Corporation manufactures and sells T-shirts imprinted with college names and slogans. Last year, the shirts sold for $12.00 each, and the variable cost to manufacture them was $7.00 per unit. The company needed to sell 23,000 shirts to break-even. The after tax net income last year was $5,940. Donnelly's expectations for the coming year include the following: (CMA adapted)

• The sales price of the T-shirts will be $14.
• Variable cost to manufacture will increase by one-third.
• Fixed costs will increase by 10%.
• The income tax rate of 40% will be unchanged.

Sales for the coming year are expected to exceed last year's by 1,150 units. If this occurs, Dorcan's sales volume in the coming year will be:

Which choice is correct:

• 26,130 units.

• 26,930 units.

• 25,490 units.

• 24,530 units.