Last year, X Company had revenue of $190,400 and incurred the following total costs: There is a 32% tax rate. Direct materials $32,368 Direct labor [all 20,944 variable] Variable overhead 34,272 Variable selling and 7,616 administration Fixed overhead 17,900 Fixed selling and administration 19,000 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: $242,066 B: $273,535 OC: $309,094 OD: $349,276 OE: $394,682 OF: $445,991