XYZ Company manufactures and sells t$-$shirts imprinted

with college names and slogans. Last year the shirts

sold for $$9\mathrm{.}00$ each and the variable costs to produce

them totaled $$3\mathrm{.}75$ per t$-$shirt. Last year the company

needed to sell $24,000$ t$-$shirts to break$-$even. For the

coming year, XYZ expects the following:

$1.$ the selling price of the t$-$shirts will be $$12\mathrm{.}00$

per t$-$shirt

$2.$ the variable costs to manufacture the t$-$shirts

will increase by one$-$fifth

$3.$ the fixed costs will increase by $15\%$

Calculate the number of t$-$shirts XYZ Company needs to

sell in the coming year in order to break even.