At January 1, 2022, Swifty, Inc. has beginning inventory of 4000 surfboards. Swifty estimates it will sell 16000 units during the first quarter of 2022 with a 10% increase in sales each quarter. Swifty's policy is to maintain an ending inventory equal to 25% of the next quarter's sales. Each surfboard costs $180 and is sold for $200. How much is budgeted sales revenue for the third quarter of 2022 ? $3872000$800000$19360$3200000