A ceramics manufacturer sold cups last year for $7.50 each. Variable costs of manufacturing were $2.25 per unit. The company needed to sell 20,000 cups to break even. Net income was $5,040. This year the company expects the price per cup to be $9.00, variable manufacturing costs to increase 33.3 percent, and fixed costs to increase 10 percent. How many cups (rounded) does the company need to sell this year to break even?