Matthew and his buddy Gary want to place an order for a specially designed T-shirt to celebrate their basketball teams stunning conference championship win. In order to create the custom design, the T-shirt company is charging a fee of $88. Shipping the completed order will cost another $26. The cost of each T-shirt in this order would be just $13 each (not including the design or shipping fees). Matthew and Gary feel that they need to charge $19 per shirt in order to make sure they can cover the design and shipping cost.