Blue Company sells goods to Kingbird Company during 2020. It offers Kingbird the following rebates based on total sales to Kingbird. If total sales to Kingbird are 10,100 units, it will grant a rebate of 2%. If it sells up to 19,700 units, it will grant a rebate of 5%. If it sells up to 32,800 units, it will grant a rebate of 5%. In the first quarter of the year, Blue sells 10,400 units to Kingbird at a sales price of $114,400. Blue, based on past experience, has sold over 37,900 units to Kingbird, and these sales normally take place in the third quarter of the year. What amount of revenue should Blue report for the sale of the 10,400 units in the first quarter of the year. Revenue $