In 2021, X Company earned revenue of $113,715. The following total cost information is also for 2021: Variable manufacturing Fixed manufacturing Variable selling and administration 53,799 12,400 17,822 Fixed selling and administration Total 13,550 $97,571 What must revenue be in 2022 in order for X Company to break even [round all small numbers to two decimal places]? OA: $62,066 B: $70,135 C: $79,253 OD: $89,556 OE: $101,198 OF: $114,353