At January 1,2022, Swifty, Inc, has beginning inventory of 4700 widgets. Swifty estimates it will sell 40000 units during the first quarter of 2022 with a 5% increase in sales each quarter. Swifty's policy is to maintain an ending inventory equal to 10% of the nex quarter's sales. Each widget costs \$3 and is sold for \$4. How much is budgeted sales revenue for the third quarter of 2022 ? $44100 $160000 $176400 $159060