In 2021, X Company earned revenue of $113,750. The following total cost information is also for 2021: Variable manufacturing Variable selling and administration Fixed manufacturing Fixed selling and administration Total 49,985 8,450 13,800 13,400 $85,635 What must revenue be in 2022 in order for X Company to break even [round all small numbers to two decimal places]? OA: $44,408 OB: $55,510 C: $69,388 OD: $86,735 E: $108,418 OF: $135,523