In 2019, X Company had revenue of $195,000 and incurred the following costs: Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administration Fixed selling and administration $33,150 17,550 40,950 16,400 5,850 15,400 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 $90,000? A: $132,216 B: $149,404 C: $168,827 D: $190,775|OE: $215,575| OF: $243,600