At January 1, 2022, Concord, Inc. has bginning inventory of 4700 widgets. Concord estimates it will sell 36000 units during the first quarter of 2022 with a 5% increase in sales each quarter. Concord's policy is to maintain an ending inventory equal to 10% of the next quarter's sales. Each widget costs $2 and is sold for $4. How much is budgeted sales revenue for the third quarter of 2022? O $158760 $143060 O $144000 O $39690