Company W makes and sells a single product. Its budgeted profit equation for 2021 before taxes is P = 0.34R - $280,000, where R is total revenue. The company is not completely sure that the contribution margin rate will be 0.34 in 2018. Assuming that total revenue will be $917,500 in 2018, and the tax rate will be 25%, what must the contribution margin rate be in order for Company W to earn $21,000 after taxes?