Newcastle Ltd manufactures and sells T-shirts imprinted with college names and slogans. Last Year, the shirts sold for 7.50 each, and the variable cost was 2.25 per shirt. The company needed to sell 20,000 shirts to break even. The net operating profit last year was 8,400. The companys expectations for the coming year include the following:

1. The selling price per T-shirt will increase by 1.50
2. Variable cost will increase by one third
3. Fixed cost will increase by 10%

If Newcastle Ltd wishes to earn 22,500 in net operating profit for the coming year, how much sales does this company have to make?