Ruben Corporation manufactures and sells T-shirts imprinted with college names and slogans. Last year, the shirts sold for $7.50 each, and the variable cost to manufacture them was $2.25 per unit. The company needed to sell 20,000 shirts to break even. The net income last year was $5,040. Ruben's expectations for the coming year include the following:

The sales price of the T-shirts will be $9

Variable costs to manufacture will increase by one-third

Fixed costs will increase by 10%

The income tax rate of 40% will be unchanged

21.The number of T-shirts Ruben Corporation must sell to break even in the coming year is:

a.17,500

b.19,250

c.20,000

d.22,000

C22.Sales for the coming year are expected to exceed last year's by 1,000 units. If this occurs, Ruben's sales volume in the coming year will be:

a.21,000 units

b.21,960 units

c.22,600 units

d.23,400 units