Last year, X Company had revenue of $173,400 and incurred the following total costs: There is a 32% tax rate. Direct materials. $32,946 Direct labor (all variable] 19,074 Variable overhead 31,212 Variable selling and administration 8,670 Fixed overhead 15,600 Fixed selling and administration 18,200 If revenue and cost relationships are not expected to change in the coming year, what must revenue be in order for X Company to earn $50,000 after taxes? OA: $72,982 OB: $97,066 OC: $129,097 OD: $171,700 OE: $228,360 OF: $303,719