At January 1, 2022, Starboard Widget, Inc. has beginning inventory of 5400 widgets. The company estimates it will sell 42000 units during the first quarter of 2022 with a 5% increase in sales each quarter. Its policy is to maintain an ending inventory equal to 10% of the next quarters sales. Each widget costs $2 and is sold for $4. How much is budgeted sales revenue for the third quarter of 2022? a. $168,000 b. $166,920 c. $77,809 d. $185,220 e. $46,305