Let x = the number of t-shirts that Hanna sells
Income = $26*x
Expenses = $11*x + $100
Profit = Income - Expenses
Profit = 26x - (11x+100)
Profit = 26x - 11x - 100
Profit = 15x - 100
Hanna wants a profit of at least $400:
400 ≤ 15x - 100
Solve for x. Round up if you need to.