In 2019, X Company had revenue of $178,500 and incurred the following costs:

Direct materials	$30,345
Direct labor	19,635
Variable overhead	32,130
Fixed overhead	16,600
Variable selling and administration	7,140
Fixed selling and administration	17,800

If revenue and cost relationships were not expected to change in 2020, what must revenue be in 2020 in order for X Company to earn $80,000?

A: $140,327

B: $158,570

C: $179,184

D: $202,478

E: $228,800

F: $258,544