Question - In 2017, X Company had revenue of $217,000 and incurred the following costs:
Direct materials $36,890
Direct labor [all variable] 19,530
Variable overhead 39,060
Fixed overhead 15,100
Variable selling and administration 8,680
Fixed selling and administration 17,100
If revenue and cost relationships are not expected to change in 2018, what must revenue be in order for X Company to earn $60,000?