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 operating profit 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 Required: 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: