Last year, X Company had revenue of $238,000 and incurred the following total costs: There is a 32% tax rate. Direct materials $47,600 Direct labor [all variable] 21,420 Variable overhead 52,360 Variable selling and administration 7,140 Fixed overhead 19,000 Fixed selling and administration 18,900 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? OA: $125,410 OB: $156,762 OC: $195,953 D: $244,941 DE: $306,176 OF: $382,721