The following is X Company's 2018 Income Statement: $213,600 Revenue Less: Variable manufacturing expenses Variable period expenses 97,200 25,800 $90,600 Total contribution margin Less Fixed manufacturing expenses Fixed period expenses 30,000 25,000 $35,600 Profit Assume that in 2019, the relationship between sales and variable costs will not change, nor will fixed costs. Management thinks that there will be decreased demand for its products. What would revenue have to be in 2019 in order for X Company to break even [round all rates to two decimal places]