421\ At January 1, 2021, Deer Corp. has beginning inventory of 2,000 surfboards. Deer estimates it will sell 10,000 units during the first quarter of 2021 with a 12% increase in sales each quarter, Deer's policy is to maintain an ending inventory equal to 25% of the next quarter's sales. Each surfboard costs $100 and is sold for $150. How much is budgeted sales revenue for the third quarter of 2021? (A) $1,950,000 B) $12,544 $450,000 (D) $1,881,600