Next year, sales of a new device are expected to add on 49% more reven

The hitch in this question consists of keeping the language straight.

We have
Last year's revenue ("previous year"), \(R_0\)
This year's revenue ("current" year), \(R_1\)
Next year's revenue, \(R_2\)

NEXT year, revenue of $73,606 will be an increase of 49% (over THIS/"current" year, a time period that is somewhat vague but logically the only candidate).

NEXT year's revenue, \(R_2\) = this year's revenue \(R_1\) + 49% of this year \(R_1\)

\($73,606=1.49R_1\)
\(R_1=\frac{$73,606}{1.49}=$49,400\)

This year's revenue ("current revenue") is two times that of last year's revenue:
\($49,400=2* R_0\)
\(R_0=\frac{$49,400}{2}=$24,700\)

"Previous" year's revenue (last year's revenue) = $24,700

Answer B

If an equation such as
\($79,606 = 1.49 R_1\) shows up, the numbers will most likely "mesh" easily. That is, $79,606 is a multiple of 1.49


P.S. If working from the answer choices is a familiar strategy, using it may be wise because multiplication is usually much faster than long division. Alternatively, estimate.