Pharoah sells T$-$shirts imprinted with high school names and logos$.$ Last year the shirts sold for $$26\mathrm{.}00$ each, and variable costs were $$10\mathrm{.}00$ per shirt. At this cost structure, the breakeven point was $30,000$ shirts. However, the company actually earned $$25,200$ in netincome.This year, the company is increasing its price to $$28$ per shirt. Variable costs per shirt will increase by $20\%,$ and fixed expenses will increase by $$32,000.$ The tax rate will remain at $40\%.$ How many t$-$shirts must the company sell this year to break even?