Last year, X Company had revenue of $192,000 and incurred the following total costs: There is a 38% tax rate. Direct materials $30,720 Direct labor [all variable] 21,120 Variable overhead 42,240 Variable selling and 11,520 administration Fixed overhead 15,900 Fixed selling and administration 19,200 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 $70,000 after taxes?