5. Dorcan Corporation manufactures and sells T-shirts imprinted with college names and slogans. Last year, the shirts sold for $12.90 each, and the variable cost to manufacture them was $2.25 per unit. The company needed to sell 23,600 shirts to break-even. The after tax net income last year was $6,120. Donnelly's expectations for the coming year include the following: (CMA adapted)

• The sales price of the T-shirts will be $27.
• Variable cost to manufacture will increase by one-third.
• Fixed costs will increase by 10%.
• The income tax rate of 40% will be unchanged.

The selling price that would maintain the same contribution margin ratio as last year is ____________.

6. Dorcan Corporation manufactures and sells T-shirts imprinted with college names and slogans. Last year, the shirts sold for $7.76 each, and the variable cost to manufacture them was $2.25 per unit. The company needed to sell 22,600 shirts to break-even. The after tax net income last year was $5,820. Donnelly's expectations for the coming year include the following: (CMA adapted)

• The sales price of the T-shirts will be $10.
• Variable cost to manufacture will increase by one-third.
• Fixed costs will increase by 10%.
• The income tax rate of 40% will be unchanged.

Based on a $10 selling price per unit, the number of T-shirts Dorcan Corporation must sell to break-even in the coming year is ________-.