Last year, X Company had revenue of $187,000 and incurred the following total costs: There is a 28% tax rate. Direct materials $31,790 Direct labor [all variable] 20,570 Variable overhead 35,530 Variable selling and administration 7,480 Fixed overhead 19,200 Fixed selling and administration 17,100 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 $80,000 after taxes? OA: $163,283 OB: $184,510 OC: $208,497 OD: $235,601 OE: $266,229 OF: $300,839