In 2021, X Company earned revenue of $104,400. The following total cost information is also for 2021: Variable manufacturing 59,280 14,750 Fixed manufacturing Variable selling and administration 7,320 Fixed selling and administration Total 14,800 $96,150 What must revenue be in 2022 in order for X Company to break even [round all small numbers to two decimal places]? A: $59,963 B: $70,157|| C: $82,083 OD: $96,038 OE: $112,364 OF: $131,466