Dorcan Corporation manufactures and sells T-shirts imprinted with college names and slogans. Last year, the shirts sold for $10.20 each, and the variable cost to manufacture them was $2.25 per unit. The company needed to sell 21,800 shirts to break-even. The after tax net income last year was $5,580. Donnelly's expectations for the coming year include the following: (CMA adapted)

• The sales price of the T-shirts will be $18.
• Variable cost to manufacture will increase by one-third.
• Fixed costs will increase by 10%.
• The income tax rate of 40% will be unchanged.

The selling price that would maintain the same contribution margin ratio as last year is: