In 2013, X Company had revenue of $198,000 and incurred the following costs:
| Direct materials |
$37,620 |
| Direct labor [all variable] |
21,780 |
| Variable overhead |
39,600 |
| Fixed overhead |
15,300 |
| Variable selling and administration |
5,940 |
| Fixed selling and administration |
19,200 |
If revenue and cost relationships are not expected to change in 2014, what must revenue be in order for X Company to earn $80,000?