In 2021, X Company had revenue of $241,500 and incurred the following costs: Direct materials $48,300 Direct labor [all variable] 26,565 Variable overhead 50,715 Fixed overhead 18,000 Variable selling and administration 12,075 Fixed selling and administration 17,800 If revenue and cost relationships are not expected to change in 2022, what must revenue be in 2022 in order for X Company to earn $50,000? OA: $63,769 OB: $84,813 OC: $112,802 OD: $150,026 OE: $199,535 OF: $265,381