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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?

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