You have been asked to calculate the break-even point for a new line of souvenir t-shirts. the selling price will be $25 per shirt. the labor costs will be $5 per shirt. the administrative costs of operating the company are estimated to be $60,000 annually and the sales and marketing expenses are $20,000 a year. additionally, the cost of materials will be $10 per shirt. what is the break-even quantity?