In 2018, X Company's revenue was $193,500, its total variable costs were $125,775, and its fixed costs were $85,800.

In 2018, X Company's revenue was $193,500, its total variable costs were $125,775, and its fixed costs were $85,800. In 2019, the relationship between revenue and variable costs will not change, but fixed costs will decrease by $16,302. Assuming a tax rate of 40%, what will revenue have to be in order for X Company to earn $37,000 after taxes in 2019?